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· Forms 511 and 511EZ (Long and Short Form)

Oklahoma Resident Individual Income Tax Forms and Instructions

This packet includes: (See page 2 for the Table of Contents) · Instructions for completing the 511 income tax form · Instructions for completing the 511EZ income tax form · Two 511 income tax forms · Two 511EZ income tax forms · One 540 form: Discover® Card Payment Authorization Form · Instructions for utilizing the new direct deposit option (511EZ only) · 1997 income tax tables

Filing date: · Your return must be postmarked by April 15, 1998.

Oklahoma Tax Commission

2501 North Lincoln Boulevard Oklahoma City, Oklahoma 73194

For information regarding assistance with your tax return, please see page 12.

1997 Oklahoma Individual Income Tax

Dear Oklahoma Taxpayer, The Oklahoma Tax Commission has revamped the 1997 income tax forms. Our goal is to provide a form that is easier to read and has clearer instructions. These changes are just one of the new things we are doing to serve you better. If you have any questions about filing your Oklahoma income tax return, please call or visit us at one of the locations listed on the back cover of this booklet. Our newly structured Taxpayer Assistance Division, available at all of our locations, is ready to assist you. Also, be sure and visit our web site next time you are online. Our site address is www.oktax.state.ok.us and the option to e-mail us is also available on the site. As a resident of Oklahoma, you have several ways to file your 1997 income taxes. The forms enclosed in this booklet are 511 and 511EZ forms. The Form 511EZ is traditionally used for those who prefer a short form method and have a relatively simple filing. Also available in this booklet is the Form 511, which is a longer form and allows for more complex information, such as multiple exclusions and/or deductions. If you are interested in the option of electronically filing your Oklahoma tax return, visit an authorized tax preparer location. If you are a part-year or non-resident of the State of Oklahoma, but have income to report to Oklahoma, please use our forms packet 511NR, which stands for "non-resident." Sincerely,

Before You Begin

You must complete your Federal income tax return before you begin your 1997 Oklahoma income tax return. You will use the information entered on your Federal return to complete your Oklahoma return. Remember, when completing your Oklahoma return, round all amounts to the nearest dollar. Example: $2.01 to $2.49 - round down to $2.00 $2.50 to $2.99 - round up to $3.00 Be sure and read all instructions before you begin. To ensure you use the correct form, please read the section entitled "Which Form Should I Use?" on page 3 which outlines the qualifications for each type of Oklahoma income tax return form. If you pay someone to prepare your return, be sure you take them this entire packet. The use of the label and envelope in the center of this packet is designed to speed up the processing of your return. Robert E. Anderson, Chairman Oklahoma Tax Commission

Table of Contents

Before You Begin ............................................. 2 Helpful Hints ..................................................... 2 Residence Defined ........................................... 3 What Is Resident Income?................................ 3 Who Must File? ................................................. 3 Which Form Should I Use? .............................. 3 Estimated Income Tax ...................................... 3 What Is an Extension? ..................................... 4 All About Refunds ............................................ 4 Net Operating Loss .......................................... 4 What If I Need to Amend A Return?................. 4 Form 511: Top of Form Instructions ............... 4 Form 511: Select Line Instructions ................ 5-9 Form 540: Discover Card Payments .............. 9 Form 511EZ: Top of Form Instructions .......... 10 Form 511EZ: Line by Line Instructions ........... 11 When You Are Finished .................................. 11 Need Assistance? How to Reach Us ............ 12 ·2·

Helpful Hints

· File your return by April 15, 1998. If you need to file for an extension, use Form 504 and then later, file via Form 511. · Be sure you enclose copies of your Form(s) W-2 or 1099 with your return, otherwise your return cannot be processed. · Be sure to sign and date the return. If you are filing a joint return, both you and your spouse need to sign. · If you are interested in paying the tax due by Discover® Card, please see page 9 for the Form 540. · After filing, if you have questions regarding the status of your refund, please call (405) 521-3146. If you are calling from outside the Oklahoma City area, but within Oklahoma, please call (800) 522-8165, extension 1-3146. · If you have any questions, please do not hesitate to contact us in one of the ways listed on the back cover of this booklet.

Residence Defined

Resident... An Oklahoma resident is a person domiciled in this state for the entire tax year. "Domicile" is the place established as a person's true, fixed, and permanent home. A domicile, once established, remains until a new one is adopted. Part-Year Resident... A part-year resident is an individual whose domicile was in Oklahoma for a period of less than 12 months during the tax year. Non-Resident... A non-resident is an individual whose domicile was not in Oklahoma for any portion of the tax year. Members of the Armed Forces... Residency is established according to military domicile as established by the Soldiers' and Sailors' Civil Relief Act. If you were an Oklahoma resident at the time you entered military service, assignment to duty outside Oklahoma does not of itself change your state of residence. You must file your return as a resident of Oklahoma until such time as you establish a permanent residence in another state and change your military records. See the specific instructions for line 28 - Partial Military Pay Exclusion. When the spouse of a military member is a civilian, most states, Oklahoma included, allow the spouse to retain the same legal residency as the military member. They file a joint resident tax return in the military members' State of Legal Residency (if required) and are taxed jointly under non-resident rules as they move from state to state. If the non-military spouse does not wish to choose the allowed residency of the military member, then the same residency rules apply as would apply to any other civilian. The spouse would then comply with all residency rules where living. If both the military member and spouse are Oklahoma residents, they shall file Form 511 residency return. In this case, you should include income of both spouses and take credit for tax paid another state, if applicable. If either spouse is a part-year or non-resident, they shall use Form 511NR.

Who Must File?

Resident... Every Oklahoma resident who has sufficient gross income to require them to file a Federal income tax return is required to file an Oklahoma return, regardless of the source of income. An Oklahoma return is also required if no Federal return is due because income consists of municipal interest exempt from Federal taxation. If you do not have a filing requirement, but have Oklahoma tax withheld, see Form 511RF. Part-Year Resident... Every part-year resident, during the period of residency, has the same filing requirements as a resident. During the period of non-residency, an Oklahoma return is also required if the Oklahoma part-year resident has gross income from Oklahoma sources of $1,000 or more. Use Form 511NR. Non-resident... Every non-resident with gross income from Oklahoma sources of $1,000 or more is required to file an Oklahoma income tax return. Use Form 511NR.

Which Form Should I Use?

To use the 511EZ form found in this booklet, you must meet all of the following requirements: · You were an Oklahoma resident for the entire year. · You have no adjustments to Federal Adjusted Gross Income such as Federal Bond Interest, exempt income under statute, etc. · You do not claim any credits. There are two exceptions to this requirement: ·· low income sales tax relief, and/or ·· child care credit. · You are not filing after April 15, 1998. · You did not make individual estimated tax payments for 1997. If you do not meet the above qualifications, and you are a resident of Oklahoma, you need to file a Form 511, also available in this booklet. If you do not meet the above qualifications because you are a part-year or non-resident, please request a 1997 Oklahoma Non-Residents and Part-Year Residents booklet. If you are in need of a form other than those you already have, need additional copies of this booklet, or other types of assistance, please see the section entitled "Need Assistance? How to Reach Us" on the back panel of this booklet.

What Is "Resident Income?"

An Oklahoma resident individual is taxed on all income reported on the federal return, except income from real and tangible personal property located in another state, income from business activities in another state, or the gains/losses from the sales or exchange of real property in another state.

Note: Residents are taxed on all income from interest, dividends, salaries, commissions and other pay for personal services regardless of where earned. Wages earned outside of Oklahoma must be included in your Oklahoma return, and credit for taxes paid other states claimed on Oklahoma Schedule E. (See line 46.)

Estimated Income Tax...

If you can reasonably expect your tax liability to exceed the amount withheld by $100 or more for 1997 or $500 or more for 1998, you are required to file a declaration of estimated tax and make quarterly estimate payments. Taxpayers who fail to file a declaration and pay estimated tax are subject to penalty and interest on underpayment. Form OW-8-ES, for filing an estimate, will be supplied on request. If at least 66-2/3% of your gross income is from farming, estimate payments are not required. If claiming this exception, see line 53a.

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What Is an "Extension?"

A valid extension of time in which to file your Federal return automatically extends the due date of your Oklahoma return if no Oklahoma liability is owed. A copy of the Federal extension must be enclosed with your Oklahoma return. If your Federal return is not extended or an Oklahoma liability is owed, an extension of time to file your Oklahoma return can be granted on Form 504. 90% of the tax liability must be paid by the original due date of the return to avoid penalty charges for late payment. Interest will be charged from the original due date of the return.

Net Operating Loss...

Oklahoma NOLs shall be separately determined by reference to Section 172 of the Internal Revenue Code as modified by the Oklahoma Income Tax Act and shall be allowed without regard to the existence of a Federal NOL. Enclose a detailed schedule showing the origin and NOL computation. Residents may use Oklahoma NOL Schedules A, B & C. Also enclose a copy of the Federal NOL computation. Effective for all tax years beginning after 12/31/95 Oklahoma Net Operating Losses may not be carried back. A Net Operating Loss may be carried forward for a period of time not to exceed 15 years. Title 68 O.S. Supp. 1993 Section 2358 (A) (3). The Oklahoma NOL allowed/absorbed in the current tax year shall be subtracted on Oklahoma Form 511, line 6 (other subtractions) or Oklahoma Form 511X, line 2. The Federal NOL allowed/absorbed in the current tax year shall be added on Oklahoma Form 511, line 13 (other additions) or Oklahoma Form 511X, line 6.

All About Refunds...

Remember, your return must be signed. Once your return is filed, if you have any questions regarding your refund, please call (405) 521-3146. If you are calling from outside the Oklahoma City area, but within Oklahoma, please call (800) 522-8165, extension 1-3146. When your original return is timely filed, you may have any amount of overpayment applied to your next year 's estimate. Refunds applied to the following year 's Oklahoma Estimated Income Tax (at the taxpayer's request) may not be adjusted after the original due date of the return. If you are receiving a refund and you are using the Form 511EZ, be sure to check out the new option of having your refund deposited directly into your checking or savings account. This new option is not available to those who file via Form 511 at this time.

What If I Need to Amend a Return?

If your net income for any year is changed by the IRS, an amended return shall be filed within 1 year. Request and file Form 511X and enclose a copy of the Federal Form 1040X or 1045. Beginning on January 1, 1994, part-year and non-residents shall use Form 511NR. Please enclose a copy of IRS refund or payment, if available, prior to expiration of Statute of Limitations.

1997 Form 511: Top of Form Instructions

Use the Label...

If you received a booklet with a pre-printed label in the center, please use it. Using the peel-off label in the center of this booklet will speed the processing of your return. Please place the label in the address box of your completed form in the marked area. If your packet does not contain this feature, please print or type the requested information. Exemption Terms Regular: The same exemptions as claimed on your Federal return. Special: An additional exemption may be claimed for each taxpayer or spouse who is 65 years of age or over at the close of the tax year and who meets the qualifications based on their filing status and Federal adjusted gross income below: (1) Single return with line 1 equal to $15,000 or less. (2) Joint return with line 1 equal to $25,000 or less. (3) Married filing separate return with line 1 equal to $12,500 or less. (4) Head of household return with line 1 equal to $19,000 or less. Blind: An additional exemption may be claimed for each taxpayer or spouse who is legally blind. If claiming dependents, please enter the same number as on your federal return.

·· Please note that if you may be claimed as a dependent on another return, enter zero exemptions for yourself.

Filing Status...

Mark the item which indicates your filing status. Please note that this must match your federal filing status. There is one exception to this rule, that being a Joint Federal return where one spouse is a resident and the other spouse is a nonresident. If this exception applies, see Form 511NR and instructions.

Sixty-Five or Over...

Check the box(es) if you or your spouse's age is 65 on or before December 31, 1997. If you turned age 65 on January 1, 1998, you are considered to be age 65 at the end of 1997.

Social Security Number...

Please enter your social security number. Also, if you are married filing jointly, please enter your spouse's social security number in the space provided.

What About Deceased Taxpayers?

If a taxpayer died before filing a return for 1997, the executor, administrator or surviving spouse must file a return for the decedent. Enter the date of death in the address box following the first name of decedent.

Exemptions...

To the right of the word "Yourself" place a number "1" in all the boxes that apply to you. Then total the boxes in the column labeled "Total." Then do the same for your spouse if applicable. The terms for this section are defined to the right.

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1997 511: Select Line Instructions

1 Federal Adjusted Gross Income Enter your Federal Adjusted Gross Income from your Federal return. This can be from any one of the following forms: 1040, 1040A, 1040EZ, or Telefile Tax Report. 2 Interest on U.S. Government Obligations

If you report interest on bonds, notes and other obligations of the U.S. on your Federal return, this income may be excluded from your Oklahoma Adjusted Gross Income if a detailed schedule is furnished, accompanied with 1099s showing the amount of interest income and the name of the obligation from which the interest is earned. If the interest is from a mutual fund which invests in government obligations, enclose a detailed schedule from the mutual fund showing the amount of monies received from each government obligation or the percentage of funds received from each obligation. Interest from entities such as FNMA & GNMA does not qualify. Federal Adjusted Gross Income. If you retired on disability and the payments you receive are taxed as ordinary income (not retirement benefits) until you reach minimum retirement age, the income taxed as ordinary income does not qualify for this exclusion. The total exclusion from all retirement benefit plans may not exceed $1,100 per taxpayer. Any individual who claims the exclusion for government retirees on line 4 may not claim a combined total exclusion for both lines 4 and 5 in an amount exceeding $5,500. The retirement benefits must be received from the following and satisfy the requirements of the Internal Revenue Code (IRC): an employee pension benefit plan under IRC section 401, an eligible deferred compensation plan under IRC section 457, an individual retirement account, annuity or trust or simplified employee pension under IRC section 408, an employee annuity under IRC section 403 (a) or (b), United States Retirement Bonds under IRC section 86, or lump-sum distributions from a retirement plan under IRC section 402 (e). Enclose a copy of Form 1099 or other documentation. The worksheet below should be retained for your records.

3 Social Security

Social Security benefits that are included in the Federal Adjusted Gross Income shall be subtracted.

4 Oklahoma Government or Federal Retirement

· You, and/or your spouse, may exclude Retirement benefits, up to $5,500, but not to exceed the amount included in your Federal Adjusted Gross Income. If you retired on disability and the payments you receive are taxed as ordinary income (not retirement benefits) until you reach minimum retirement age, the income taxed as ordinary income does not qualify for this exclusion. The total exclusion from all retirement benefit plans may not exceed $5,500 per taxpayer. The retirement benefits must be received from the following: the Civil Service of the United States, any component of the Armed Forces of the United States, the Oklahoma Public Employees Retirement System of Oklahoma, the Oklahoma Teacher's Retirement System, the Oklahoma Law Enforcement Retirement System, the Oklahoma Firefighters Pension and Retirement System, the Oklahoma Police Pension and Retirement System, the Employee retirement systems created by counties pursuant to Sections 951 et seq. of Title 19 of the Oklahoma Statutes, the Uniform Retirement System for Justices and Judges, the Oklahoma Wildlife Conservation Department Retirement Fund, the Oklahoma Employment Security Commission Retirement Plan, or the Employee retirement systems created by municipalities pursuant to Sections 48 - 101 et seq. of Title 11 of the Oklahoma Statutes. Enclose a copy of Form 1099R. · U.S. Railroad Retirement Board benefits that are included in the Federal Adjusted Gross Income may be excluded.

Other Retirement Income Worksheet

Please complete the following worksheet to find if you are eligible for the retirement exclusion. Before you begin, you must complete lines 7-13 of your Form 511, if they apply to you. Upon completing these lines, you then fill in the section below. Please retain this worksheet for your records. 1. Add the amounts on lines 1, 11,12 and 13 from your Form 511. 2. Add the amounts, if any, on lines 2, 3, 4, 6 and 9 from your Form 511. 3. Subtract the amount on line 2 (above) from line 1

=

total

If this total is $25,000 or less and you are at least 65 years of age with a filing status of single, head of household or married filing separately, then you qualify for the up to $1,100 exclusion. If this total is $50,000 or less and you are at least 65 years of age with a filing status of married filing jointly or qualifying widow, then you qualify for the up to $1,100 exclusion. If you do not meet either of the above described circumstances, you do not qualify. Remember, the amount of the exclusion is up to $1,100, but it cannot exceed the amount included in your Federal Adjusted Gross Income.

(instructions continued on page 6)

5 Other Retirement Income

You, and/or your spouse, if you are 65 years of age or older and your income does not exceed the limits in the worksheet (at right), may exclude retirement benefits, up to $1,100, but not to exceed the amount included in your

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1997 511: Select Line Instructions

6 Other Subtractions

Enter in the box on Part I, line 6, the appropriate number as listed below, which shows the type of income you are subtracting. If you are entitled to more than one type of deduction, enter the number "7." Enter the number "1" if the following applies: Oklahoma depletion on oil and gas well production, at the option of the taxpayer, may be computed at 22% of gross income derived from each Oklahoma property during the taxable year. Major oil companies, as defined in Section 288.2 of Title 52 of the Oklahoma Statutes, when computing Oklahoma depletion shall be limited to 50% of the net income (computed without the allowance for depletion) from each property. Any depletion deduction allowable is the amount so computed minus Federal depletion claimed. If Oklahoma options are exercised, the Federal depletion not used due to the 65% limit may not be carried over. A lease bonus received is considered income subject to depletion. If depletion is claimed on a lease bonus and no income is received as a result of non-producing properties, see line 13. A complete schedule by property must be furnished. Enter the number "2" if the following applies: Oklahoma Net Operating Loss: Enter carryover(s) from previous years. See the preceding net operating loss section on page 4. Also see line 13. Enter the number "3" if the following applies: Royalty income earned by an inventor. (Section 5064.7.A.1 of Title 74) Enter the number "4" if the following applies: Manufacturers exclusion. (Section 5064.7.A.2 of Title 74) Enter the number "5" if the following applies: Exempt Tribal Income: If the tribal member's principle residence is on "Indian Country", the income from employment or work performed on "Indian Country" may be deducted. Legally acknowledged "Indian Country" must be within the jurisdiction of the tribe of which he or she is a member. All claimants must provide sufficient information to support that these requirements have been satisfied. The information which is necessary to determine your entitlement to exempt income: a. A copy of your Certificate of Degree of Indian Blood card issued by the Bureau of Indian Affairs which states your tribal membership; and b. A copy of the trust deed, or other legal document, which describes the real estate upon which you maintain your principle place of residence and which is an Indian allotment, restricted, or held in trust by the United States; and c. A copy of the trust deed which describes the real estate upon which you are employed or perform work and which is held by the United States of America in trust for a tribal member or an Indian tribe or which is allotted or restricted Indian land. Also, a copy of employment or payroll records which show you are employed by a tribal employer on that Indian country or an explanation of your work on Indian country; and/or d. Any other evidence which you believe supports your claim that you meet all of the criteria for exemption from income tax.

All information to support your claim for refund must be attached to your return. Enter the number "6" if the following applies: Historical Battle Sites: There shall be a deduction, limited to 50% of the capital gain, if you sell to the State of Oklahoma any real property which was the site of a historic battle during the nineteenth century and has been designated a National Historic Landmark. (O.S. Title 68, Section 2357.24) Enter the number "7" if the following applies: Allowable deductions not included in (1) through (6): enter any allowable deductions from Federal Adjusted Gross Income to arrive at Oklahoma Adjusted Gross Income that were not previously claimed under this heading "Other Subtractions." Enclose a detailed explanation and verifying documents. If you are entitled to more than one type of deduction under "Other Subtractions", enter the number "7" in the box on Part 1, Line 6.

9 Out of State Income

This is income from real or tangible personal property or business income in another state. This includes partnership gains and gains sustained by Subchapter S Corporations attributable to other states. It is not interest, installment sale interest, dividends, salary, pensions or income from personal services. (See instructions for line 46.) Furnish detailed schedule and copy of Federal return.

11 State and Municipal Bond Interest If you received income on bonds issued by any state or political subdivision thereof, exempt from Federal taxation but not exempt from taxation by the laws of the State of Oklahoma, the total of such income shall be added to Federal Adjusted Gross Income. Income from Oklahoma Municipal Bonds is exempt only if so provided by the statute authorizing their issuance. All out of state municipals are taxable. Enclose a schedule of all municipal interest received by source and amount. 12 Out of State Losses

If you incurred losses from the operation of an out of state business, or from the rental or sale of out of state property, any such losses must be added back to Federal Adjusted Gross Income. This includes partnership losses and losses sustained by Subchapter S Corporations attributable to other states.

13 Other Additions

A. Lump sum distributions not included in the Federal Adjusted Gross Income (except any amount excluded on Federal Schedule D) shall be added to the Federal AGI. Rollovers are taxed in the same year as on the Federal return. Enclose a copy of Forms 1099, and complete copy of Federal return.

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(instructions continued on page 7 following the tax tables)

1997 511: Select Line Instructions

Other Additions · continued from page 6... B. Federal Net Operating Loss: Enter carryover(s) included on Federal Form 1040. See preceding net operating loss section on page 4. Also see line 6. C. Enter depletion claimed on a lease bonus if no income is received as a result of non-producing properties. Such depletion must be restored in the year the lease expires. A complete schedule by property must be furnished.

28 Partial Military Pay Exclusion Members of any component of the Armed Forces, except retired, may exclude the first $1,500 of active pay including Reserve and National Guard pay. Retired military see instructions for line 4. 29 Qualifying Disability Deduction

If you have a physical disability constituting a substantial handicap to employment, you may deduct the expense incurred to modify a motor vehicle, home, or work place necessary to compensate for the disability. Please enclose a schedule detailing the expenses incurred and a description of the physical disability with documentation regarding the Social Security Administration recognition and/or allowance of this expense.

15 Deductions

To claim itemized deductions on your Oklahoma return, you must have claimed itemized deductions on your Federal return. Otherwise, enter your Oklahoma standard deduction which is determined as follows: If you are married filing separate, enter the larger of $500 or 15% of line 14, not to exceed $1,000. All other filing statuses: · If line 14 is $6,666 or less, enter $1,000. · If line 14 is $13,333 or more, enter $2,000. · If line 14 is between $6,666 and $13,333, multiply line 14 by 15% and enter that result.

30 Political Contribution If you contributed money to a political party or candidate for political office, you may deduct the amount contributed up to a maximum of $100 ($200 if a joint return is filed). 31 Interest Qualifying for Exclusion

You may partially exclude interest received from a bank, credit union or savings and loan association located in Oklahoma. The total exclusion for interest claimed on your State return cannot exceed $100 ($200 if filing jointly even if only one spouse received interest income).

16

Exemptions and Dependents Oklahoma allows $1,000 for each exemption and dependent.

18 Proration of Exemptions and Deductions

If you have income from out of state, your exemptions and deductions must be prorated on the ratio of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income reduced by allowable adjustments other than out of state income.

32 Qualified Medical Savings Account

Contributions made to and interest earned from an Oklahoma medical savings account established, pursuant to O.S. Title 63, Sections 2621 through 2623, shall be exempt from taxable income. In order to be eligible for this deduction, contributions must be made to a medical savings account program approved by either the State Department of Health or the Insurance Commissioner. A statement of the contributions made to and interest earned on the account must be provided by the trustee of the plan, and enclosed as part of the filed return. This is not on your W-2.

20 Federal Tax Deduction

Compute Federal Income Tax deduction as follows: On Federal Form 1040: Add lines 43 and 53. Then subtract lines 47, 49, 51 & 52. On Federal Form 1040A: Line 25. On Federal Form 1040EZ: Line 10. On Federal Telefile Tax record: Line J. Do not use the amount reported on your Form(s) W-2.

33 Qualified Adoption Expense

An Oklahoma resident may deduct "Nonrecurring adoption expenses" not to exceed $10,000 per calendar year (O.S. Title 68, Section 2358). Expenses are to be deducted in the year incurred. "Nonrecurring adoption expenses" means adoption fees, court costs, medical expenses, attorney fees and expenses which are directly related to the legal process of adoption of a child. Enclose a schedule describing the expenses claimed.

21 Proration of Federal Taxes

Federal income taxes are deductible only to the extent they relate to income subject to taxation in Oklahoma. Federal Income Tax as computed for line 20 must be prorated on the ratio of Oklahoma Adjusted Gross Income to the Federal Adjusted Gross Income.

23 Child Care Credit

If you are allowed a credit for child care expenses on your Federal return, there shall be allowed a credit against the Oklahoma tax equal to 20% of the credit for child care expenses allowed by the IRS code. The Federal credit cannot exceed the amount of your Federal Tax. The credit determined on line 23 must be prorated on the ratio of Oklahoma AGI to Federal AGI and the credit cannot exceed your tax. Enclose a copy of Federal Form 2441 and page 2 of Form 1040 or Form 1040A, including Schedule 2.

Facility Exclusion Owners of agricultural commodity processing facilities may exclude 15% of their investment in a new or expanded agricultural commodity processing facility located within Oklahoma (O.S. Title 68 Section 2358). Agricultural commodity processing facility means building, structures, fixtures and improvements used or operated primarily for the processing or production of agricultural commodities to marketable products. The

34 Agricultural Commodity Processing

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(instructions continued on page 8)

1997 511: Select Line Instructions

Agriculural Commodity Processing Facility Exclusion · continued from page 7 investment is deemed made when the property is placed in service. Under no circumstances shall this exclusion lower your taxable income below zero. In the event the exclusion does exceed income, any unused portion may be carried over for a period not to exceed 6 years. A schedule must be enclosed showing the type of investment(s), the date placed in service, and the cost. If the total exclusion available is not used, a copy of the schedule must be enclosed in the carryover year and show the total exclusion available, the amount previously used and amount available in the carryover year. If the exclusion is through a Partnership or Subchapter S Corporation, the schedule must also include the partnership's or Subchapter S Corporation's name and ID number and your pro-rata share of the exclusion.

48 Oklahoma Agricultural Producers Credit Oklahoma agricultural producers who invest in Oklahoma producer-owned agricultural processing cooperatives, ventures or marketing associations and are entitled to the Oklahoma agricultural credit, see Form 520. 49 Other Credits

Please review Form 511CR for other available credits.

53a Oklahoma Estimated Tax Payments

Enter any payments you made on your estimated Oklahoma income tax for 1997. Include any overpayment from your 1996 return that you applied to your 1997 estimated tax. If at least 66-2/3% of your gross income is from farming, estimate payments are not required. If claiming this exception, you must mark the box on this line and enclose a complete copy of your Federal return.

or Poultry Producers Individuals who are swine or poultry producers may deduct depreciation on an accelerated basis for new construction or expansion costs for assets placed in service after December 31, 1996. The same depreciation method elected for Federal income tax purposes will be used, except the assets will be deemed to have a 7 year life. Any depreciation deduction allowable is the amount so computed minus the Federal depreciation claimed. Enclose a copy of the Federal depreciation schedule and a computation of the accelerated Oklahoma depreciation.

35 Depreciation Adjustment for Swine

53b Payments with Extension If you filed Oklahoma extension Form 504 for 1997, enter any amount you paid with that form. 54 Health Insurance Credit

This is for employers only. Please enclose Form 534.

40 Tax Method I Using line 39, find your tax in Tax Table 1 (pages A-F). Enter the result here. 43 Tax Method II Using line 42, find your tax in Tax Table 2 (pages G-L). Enter the result here. 44 Oklahoma Income Tax Your Oklahoma income tax liability is the lower of Method I or Method II. Enter the lower of line 40 or line 43. This is your Oklahoma Income Tax. 46 Credit for Tax Paid to Another State

If you receive income for personal services from another state, you must report the full amount of such income on your Oklahoma return. If the other state also taxes the income, a credit is allowed on Form 511. Complete Oklahoma Schedule E and furnish a copy of the other state(s) return.

55 Credit for Property Tax Relief Any person 65 years of age or older or any totally disabled person who is head of a household, a resident of and domiciled in this state during the entire preceding calendar year, and whose gross household income for such year does not exceed $12,000, may file a claim for property tax relief on the amount of property taxes paid on the household occupied by such person during the preceding calendar year. The credit may not exceed $200. Claim must be made on Form 538-H. 56 Sales Tax Relief/Credit Any resident individual who is domiciled and lives in this state for the entire calendar year and whose gross household income for such year does not exceed $12,000 may file a claim for sales tax relief. Fill out and enclose Form 538-S if you qualify for this credit.

The Oklahoma Department of Human Services will make the sales tax refund to persons who have continuously received aid to the aged, blind, disabled or Medicaid payments for nursing home care from January 1, 1997 to December 31, 1997. Persons who have received temporary assistance for needy families (T.A.N.F.) for any month in the year of 1997 are not eligible for the sales tax refund. A person convicted of a felony shall not be permitted to file a claim for sales tax relief for any year for which that person is an inmate in the custody of the Department of Corrections for any part of that year.

47 Oklahoma Investment/New Jobs Credit Individuals engaged in manufacturing or processing (including partnership or Sub-S pass through) who are entitled to Oklahoma Investment/New Jobs credit, see Form 506. (This has no relationship to your Federal Targeted Jobs credits).

(instructions continued on page 9)

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1997 Form 511: Select Line Instructions · continued

Oklahoma Wildlife Diversity Program, 61 Low Income Health Care Fund, 62 Veterans Affairs Capital Improvement Program, and Oklahoma Breast Cancer Program

If you wish to donate from your refund, you must check and enter the amount on these lines. Please note that this reduces your refund if you choose to donate. The donation will be forwarded to the appropriate agency. ·· The Oklahoma Wildlife Diversity Program (formerly Nongame Wildlife Program) is funded primarily by concerned Oklahomans. All donations provide for a variety of projects, including research on Texas horned lizards and other rare wildlife, wildlife observation activities such as winter Bald Eagle Tours and spring Watchable Wildlife Weekends, statewide educational workshops, informational brochures and posters, and management of a bat cave purchased with previous program donations. If you are not receiving a refund, you may still support Oklahoma wildlife by sending a donation to: Wildlife Diversity Program 1801 N. Lincoln Oklahoma City, OK 73105. ·· Oklahomans helping each other is what the Indigent (Low Income) Health Care Fund is all about. Donations made to the fund are used to help provide medical and dental care for needy children and families. Every dollar you donate goes directly for health care costs. If you are not receiving a refund, you may contribute toward indigent health care by sending a donation to: Oklahoma Department of Human Services Revenue Processing Unit Re: Indigent Health Care Revolving Fund P.O. Box 25352, Oklahoma City, OK 73125. ·· You may donate from your tax refund to help the Department of Veterans Affairs to purchase equipment and develop capital improvement projects and to acquire properties for expanding or improving existing projects. ·· If you wish to donate from your tax refund for Oklahoma Breast Cancer Research, enter the amount on line 63. The donation will be forwarded to the Advancement of Science and Technology for Breast Cancer Research.

60

63

67 Estimated Tax Penalty and Interest To avoid the Estimated Tax Penalty and Interest, estimated tax payments, timely filed, and withholdings are required to be equal to 70% of the current year tax liability or equal or exceed 100% of your prior year tax liability. If you do not meet one of the above exceptions, you may complete Form OW-8-P, or the Oklahoma Tax Commission will figure the penalty and interest for you, and send you a bill. 68 Delinquent Penalty and Interest

After the original due date of the return compute 5% penalty on the tax due (line 66). Compute interest on the tax due at 1 1/4% per month from original due date of the return. An extension does not extend the date for payment of tax. Title 68, Oklahoma Statutes, provides that any term used in this Act shall have the same meaning as when used in a comparable context in the Internal Revenue Code, except when specifically provided for in the Oklahoma Statutes or rules.

Once You Have Completed Your Return...

When you have completed your form, please see the section entitled, "When You Are Finished" on page 11 of this booklet. This section contains information about enclosing the correct documents in the included envelope. If you are receiving a refund, also read the above mentioned section, but also read the section entitled, "All About Refunds" on page 4.

Form 540

Discover® Card Payment Authorization Form

Discover® Card Number Expiration Date

Month

Payment for

(Specify "income taxes" or other tax type)

First Name Last Name FEIN or Social Security Number

I understand that in addition to the tax balance due, there will be a handling fee of 1.70% charged to my Discover® Card, as authorized by O.S. 1994 Title 68, Section 218.

Middle Initial

Total Payment

Taxpayer Signature

Must be signed only by Card Member.

Date

,

·9·

.

Ê

Year

Ê

1997 Form 511EZ: Top of Form Instructions

Use the Label...

If you received a booklet with a pre-printed label in the center, please use it. Using the peel-off label in the center of this booklet will speed the processing of your return. Please place the label in the address box of your completed form in the marked area. If your packet does not contain this feature, please print or type neatly the requested information. Exemption Terms Regular: The same exemptions as claimed on your federal return. Special: An additional exemption may be claimed for each taxpayer or spouse who is 65 years of age or over at the close of the tax year and who meets the qualifications based on their filing status and Federal adjusted gross income below: (1) Single return with line 1 equal to $15,000 or less. (2) Joint return with line 1 equal to $25,000 or less. (3) Married filing separate return with line 1 equal to $12,500 or less. (4) Head of household return with line 1 equal to $19,000 or less. Blind: An additional exemption may be claimed for each taxpayer or spouse who is legally blind. If claiming dependents, please enter the same number as on your federal return. ·· Please note that if you may be claimed as a dependent on another return, enter zero exemptions for yourself.

Filing Status...

Mark the box which indicates your filing status. Please note that this must match your federal filing status. There is one exception to this rule, that being a Joint Federal return where one spouse is a resident and the other spouse is a nonresident. If this exception applies, see Form 511NR and instructions.

Sixty-Five or Over...

Check the box(es) if you or your spouse's age is 65 on or before December 31, 1997. If you turned age 65 on January 1, 1998, you are considered to be age 65 at the end of 1997.

Social Security Number...

Please enter your social security number. Also, if you are married, whether you are filing jointly or separately, please enter your spouse's social security number in the space provided.

Exemptions...

To the right of the word "Yourself" place a number "1" in all the boxes that apply to you. Then total the boxes in the column labeled "Total." Then do the same for your spouse if applicable. The terms for this section are defined to the right.

What About Deceased Taxpayers?

If a taxpayer died before filing a return for 1997, the executor, administrator or surviving spouse must file a return for the decedent. Enter the date of death in the address box following the first name of decedent.

(Form 511EZ line by line instructions on page 11)

Write and Balance, Write and Balance... Are You Tired of Writing All Those Checks?

The Oklahoma Tax Commission accepts Discover® Card for payment of all tax types. All you need to do is fill out a Form 540: Discover® Card Payment Authorization Form, sign it and send it in with your tax documents. It's that easy! See page 9 for a copy of Form 540. Just one easy form and you are done! No more endless writing and balancing. Discover® the difference.

·10·

1997 511EZ: Line by Line Instructions

1 Enter your Federal Adjusted Gross Income from your

federal return. This can be from any one of the following forms: 1040, 1040A, 1040EZ, or Telefile Tax record.

10 Subtract line 9 from line 7 and enter the result here. 11 Refer to Tax Table 2. (pages G-L of this booklet)

If zero or less, enter "0" here and on lines 12 through 14 and go to line 15. According to your filing status, enter the tax due in the box provided. from line 8 or line 11. This is your Oklahoma Income Tax.

2 You may exclude interest received from an Oklahoma

financial institution, but not to exceed $100 if filing Single, Head of Household, Qualifying Widow, or Married Filing Separately; $200 if filing Married Filing Jointly.

12 Enter the smaller amount of tax by Method I or Method II, 13 Enter 20% of allowed Federal Child Care Credit. Your

allowed Federal credit cannot exceed the amount of your Federal tax. Enclose a copy of your Form 2441 and page 2, of your 1040 or Schedule 2 and your 1040A.

3 Oklahoma residents who are members of any component

of the armed forces may exclude the first $1,500, per taxpayer, of active military pay (includes Reserve and National Guard pay). Retired military taxpayers must use Form 511 to claim the retired military pay exclusion.

4 To claim itemized deductions on your Oklahoma return,

14 Subtract line 13 from line 12. If zero or less, enter "0." 15 Enter the total of all income tax withheld for the State of

Oklahoma as shown on withholding statements. Relief Refund/Credit.

you must have claimed itemized deductions on your Federal return. Otherwise, enter your Oklahoma standard deduction which is determined as follows: If you are married filing separately, enter the larger of $500 or 15% of line 1, not to exceed $1,000. All other filing statuses: · If line 1 is $6,666 or less, enter $1,000. · If line 1 is $13,333 or more, enter $2,000. · If line 1 is between $6,666 and $13,333, multiply line 1 by 15% and enter that result.

16 Enter amount from Form 538-S: Low Income Sales Tax 17 Enter the total of lines 15 and 16. 18 If line 17 is larger than line 14, subtract line 14 from line

17. Enter the result here.

19 (Optional) If you wish to donate a portion of your refund to

any of the programs listed on lines 19A - 19D, enter the amount(s) in the appropriate spaces (19A - 19D). Then enter the sum of lines 19A - 19D on line 19.

5 Oklahoma allows $1,000 for each exemption. 6 Add lines 2 through 5. Enter the total. 7 Subtract line 6 from line 1. Enter the result here.

If zero or less, enter "0" here and on lines 10 through 14 and go to line 15.

20 Subtract line 19 from line 18. Enter the amount of refund. 21 If line 14 is larger than line 17, subtract line 17 from line

14. Enter the amount of tax due. Please Note: Underpayment of estimated tax penalty and interest is due if the amount on line 21 is more than 30% of line 14. If you use this form, the Oklahoma Tax Commission will compute the bill for you for underpayment penalty and interest due. You must use Form 511, if you wish to pay the underpayment penalty and interest with your return.

8 Refer to Tax Table 1. (pages A-F of this booklet)

According to your filing status, enter the tax due in the box provided.

9 Compute Federal Income Tax deduction as follows:

On Federal Form 1040:

Add lines 43 and 53. Then subtract lines 47, 49, 51 & 52. On Federal Form 1040A: Line 25. On Federal Form 1040EZ:Line 10. On Federal Telefile Tax record: Line J. Do not use the amount reported on your Form(s) W-2.

New Direct Deposit Option...

For information and instructions for this new option, please see the back of the Form 511EZ in this booklet.

When You Are Finished...

· In the event that you owe taxes, please enclose a check or money order payable to "Oklahoma Tax Commission". Your Social Security Number and the tax year should be on your check or money order for your payment to be properly credited. · Payment may also be made by Discover® Card by completing and enclosing the Discover® Card Payment Authorization Form from page 9. · When complete, make copies of all the documents for your records. · Be sure to use the pre-addressed return envelope provided. · Do not send cash. · Do not enclose any other tax reports or correspondence in this envelope. · If for some reason you do not have a pre-addressed return envelope, please mail the originals, along with any payment due, to: Oklahoma Tax Commission Income Tax P.O. Box 26800 Oklahoma City, OK 73126-0800 · If you have any questions about your return, please contact us. On the back panel, page 12, of this booklet, several ways of contacting us are listed. · After filing, if you have any questions regarding your refund, whether you utiltized the direct deposit option (511EZ filers) or preferred your refund be sent by check, please contact us at (405) 521-3146. If you are calling from outside the Oklahoma City area, but within Oklahoma, please call (800) 522-8165, extension 1-3146.

·11·

Need Assistance? How to Reach Us...

Whether you need a tax form, have a question or need further information, there are many ways to reach us. The opportunities for assistance are just a phone call away or even right around the corner!

Call Us!

The Oklahoma Tax Commission can be reached at (405) 521-3160. The in-state toll free number is (800) 522-8165, extension 1-3160. The Taxpayer Assistance Representative on the other end of the line is ready to assist you with all your tax needs. Also see below for other location phone numbers.

Visit Us on the Web!

Downloadable forms, answers to common questions, and a variety of other tax information is available on our web site. You can even e-mail us from any location on our site Direct e-mails should be sent to: [email protected] Our web site address is www.oktax.state.ok.us

FaxBack Service!

Various forms can be faxed to you 24 hours a day, 7 days a week, by calling (405) 522-0465.

Assistance Is Around the Corner ... Come See Us!

Oklahoma City: 2501 North Lincoln Boulevard Oklahoma City: Shepherd Mall, NW 23rd and Villa Tulsa: 440 South Houston, 5th Floor Ardmore: 301 West Main, Suite 316 Lawton: 1602 NW Lawton Ave., Suite B McAlester: 1533 South Main (405) 521-3160 (405) 522-0789 (918) 581-2399 (405) 226-4636 (405) 248-8440 (918) 426-0777

The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.

·12· Oklahoma Tax Commission Income Tax 2501 North Lincoln Boulevard Oklahoma City, OK 73194-0009 Bulk Rate U.S. Postage Paid Oklahoma City, OK 73194 Permit Number 548 Pre-Sorted

METHOD

METHOD

1

Instructions...

1997 Oklahoma Income Tax Table One

Example...

Mr. and Mrs. Jones are filing a joint return. Their Oklahoma Taxable Income before deducting Federal Income Tax is $14,793. First, they find the $14,750 - $14,800 income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the income line and filing status column meet is $384 (see example at right). This is the amount they must write on the Method 1 tax line on their return.

If Oklahoma taxable income is: If Oklahoma taxable income is:

1

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

Use this table if your taxable income is less than $50,000 and you do not deduct Federal Income Tax. If your taxable income is $50,000 or more, use the tax computation on the lower quarter of page "F." For an example, please see the box to the right.

If Oklahoma taxable income is:

At least

But less than

14,700 14,750 14,800

14,750 14,800 14,850

675 679 682

381 384 386

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

At least

But less than

At least

But less than

At least

But less than

0 50 100 150 200 250 300 350 400 450 500 550 600 650 700 750 800 850 900 950 1,000 1,050 1,100 1,150 1,200 1,250 1,300 1,350 1,400 1,450 1,500 1,550 1,600 1,650 1,700 1,750 1,800 1,850 1,900 1,950 2,000 2,050 2,100 2,150

50 100 150 200 250 300 350 400 450 500 550 600 650 700 750 800 850 900 950 1,000 1,050 1,100 1,150 1,200 1,250 1,300 1,350 1,400 1,450 1,500 1,550 1,600 1,650 1,700 1,750 1,800 1,850 1,900 1,950 2,000 2,050 2,100 2,150 2,200

0 0 1 1 1 1 2 2 2 2 3 3 3 3 4 4 4 4 5 5 5 6 6 7 7 8 8 9 9 10 10 11 11 12 12 13 13 14 14 15 15 16 16 17

0 0 1 1 1 1 2 2 2 2 3 3 3 3 4 4 4 4 5 5 5 5 6 6 6 6 7 7 7 7 8 8 8 8 9 9 9 9 10 10 10 11 11 12

2,200 2,250 2,300 2,350 2,400 2,450 2,500 2,550 2,600 2,650 2,700 2,750 2,800 2,850 2,900 2,950 3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 4,000 4,050 4,100 4,150 4,200 4,250 4,300 4,350

2,250 2,300 2,350 2,400 2,450 2,500 2,550 2,600 2,650 2,700 2,750 2,800 2,850 2,900 2,950 3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 4,000 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400

17 18 18 19 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 49 50 52 53 55 56 58 59 61 62 64

12 13 13 14 14 15 15 16 16 17 17 18 18 19 19 20 20 21 21 22 22 23 23 24 24 25 25 26 26 27 27 28 28 29 29 30 30 31 31 32 32 33 33 34

4,400 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4,900 4,950 5,000 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,400 5,450 5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 6,000 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,400 6,450 6,500 6,550

4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4,900 4,950 5,000 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,400 5,450 5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 6,000 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,400 6,450 6,500 6,550 6,600

65 67 68 70 71 73 74 76 77 79 81 83 85 87 89 91 93 95 97 99 101 103 105 107 109 111 113 115 117 119 121 123 125 127 129 131 133 135 138 140 143 145 148 150

34 35 35 36 36 37 37 38 38 39 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72

* This column must also be used by a Qualified Widow(er).

A

METHOD

METHOD

1

If Oklahoma taxable income is:

1997 Oklahoma Income Tax Table One

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

1

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

At least

But less than

At least

But less than

At least

But less than

6,600 6,650 6,700 6,750 6,800 6,850 6,900 6,950 7,000 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,400 7,450 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 8,000 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,400 8,450 8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 9,000 9,050 9,100 9,150 9,200 9,250 9,300 9,350 9,400 9,450 9,500 9,550

6,650 6,700 6,750 6,800 6,850 6,900 6,950 7,000 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,400 7,450 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 8,000 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,400 8,450 8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 9,000 9,050 9,100 9,150 9,200 9,250 9,300 9,350 9,400 9,450 9,500 9,550 9,600

153 155 158 160 163 165 168 170 173 175 178 180 183 185 188 190 193 195 198 200 203 205 208 211 214 217 220 223 226 229 232 235 238 241 244 247 250 253 256 259 262 265 268 271 274 277 280 283 286 289 292 295 298 301 304 307 310 313 316 319

73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 94 95 97 98 100 101 103 104 106 107 109 110 112 113 115 116 118 119 121 122 124 125 127 128 130 131 133 134 136 137 139 140 142 143 145 146 148 149 151 152

9,600 9,650 9,700 9,750 9,800 9,850 9,900 9,950 10,000 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,400 10,450 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 11,000 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,400 11,450 11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 12,000 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,400 12,450 12,500 12,550

9,650 9,700 9,750 9,800 9,850 9,900 9,950 10,000 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,400 10,450 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 11,000 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,400 11,450 11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 12,000 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,400 12,450 12,500 12,550 12,600

322 325 328 331 334 337 340 343 346 350 353 357 360 364 367 371 374 378 381 385 388 392 395 399 402 406 409 413 416 420 423 427 430 434 437 441 444 448 451 455 458 462 465 469 472 476 479 483 486 490 493 497 500 504 507 511 514 518 521 525

154 155 157 158 160 162 164 166 168 170 172 174 176 178 180 182 184 186 188 190 192 194 196 198 200 202 204 206 208 210 212 214 216 218 220 222 224 226 228 230 232 234 236 238 240 242 244 246 248 250 252 254 256 259 261 264 266 269 271 274

12,600 12,650 12,700 12,750 12,800 12,850 12,900 12,950 13,000 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,400 13,450 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 14,000 14,050 14,100 14,150 14,200 14,250 14,300 14,350 14,400 14,450 14,500 14,550 14,600 14,650 14,700 14,750 14,800 14,850 14,900 14,950 15,000 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,500 15,550

12,650 12,700 12,750 12,800 12,850 12,900 12,950 13,000 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,400 13,450 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 14,000 14,050 14,100 14,150 14,200 14,250 14,300 14,350 14,400 14,450 14,500 14,550 14,600 14,650 14,700 14,750 14,800 14,850 14,900 14,950 15,000 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,500 15,550 15,600

528 532 535 539 542 546 549 553 556 560 563 567 570 574 577 581 584 588 591 595 598 602 605 609 612 616 619 623 626 630 633 637 640 644 647 651 654 658 661 665 668 672 675 679 682 686 689 693 696 700 703 707 710 714 717 721 724 728 731 735

276 279 281 284 286 289 291 294 296 299 301 304 306 309 311 314 316 319 321 324 326 329 331 334 336 339 341 344 346 349 351 354 356 359 361 364 366 369 371 374 376 379 381 384 386 389 391 394 397 400 403 406 409 412 415 418 421 424 427 430

B

* This column must also be used by a Qualified Widow(er).

METHOD

METHOD

1

If Oklahoma taxable income is:

1997 Oklahoma Income Tax Table One

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

1

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

At least

But less than

At least

But less than

At least

But less than

15,600 15,650 15,700 15,750 15,800 15,850 15,900 15,950 16,000 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 17,000 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,400 17,450 17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 18,000 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,400 18,450 18,500 18,550

15,650 15,700 15,750 15,800 15,850 15,900 15,950 16,000 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 17,000 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,400 17,450 17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 18,000 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,400 18,450 18,500 18,550 18,600

738 742 745 749 752 756 759 763 766 770 773 777 780 784 787 791 794 798 801 805 808 812 815 819 822 826 829 833 836 840 843 847 850 854 857 861 864 868 871 875 878 882 885 889 892 896 899 903 906 910 913 917 920 924 927 931 934 938 941 945

433 436 439 442 445 448 451 454 457 460 463 466 469 472 475 478 481 484 487 490 493 496 499 502 505 508 511 514 517 520 523 526 529 532 535 538 541 544 547 550 553 556 559 562 565 568 571 574 577 580 583 586 589 592 595 598 601 604 607 610

18,600 18,650 18,700 18,750 18,800 18,850 18,900 18,950 19,000 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,400 19,450 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 20,000 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,400 20,450 20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 21,000 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,400 21,450 21,500 21,550

18,650 18,700 18,750 18,800 18,850 18,900 18,950 19,000 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,400 19,450 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 20,000 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,400 20,450 20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 21,000 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,400 21,450 21,500 21,550 21,600

948 952 955 959 962 966 969 973 976 980 983 987 990 994 997 1,001 1,004 1,008 1,011 1,015 1,018 1,022 1,025 1,029 1,032 1,036 1,039 1,043 1,046 1,050 1,053 1,057 1,060 1,064 1,067 1,071 1,074 1,078 1,081 1,085 1,088 1,092 1,095 1,099 1,102 1,106 1,109 1,113 1,116 1,120 1,123 1,127 1,130 1,134 1,137 1,141 1,144 1,148 1,151 1,155

613 616 619 622 625 628 631 634 637 640 643 646 649 652 655 658 661 664 667 670 673 676 679 682 685 688 691 694 697 700 703 706 709 712 715 718 721 724 727 730 733 736 739 742 745 748 751 754 757 760 764 767 771 774 778 781 785 788 792 795

21,600 21,650 21,700 21,750 21,800 21,850 21,900 21,950 22,000 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,400 22,450 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 23,000 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,400 23,450 23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 24,000 24,050 24,100 24,150 24,200 24,250 24,300 24,350 24,400 24,450 24,500 24,550

21,650 21,700 21,750 21,800 21,850 21,900 21,950 22,000 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,400 22,450 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 23,000 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,400 23,450 23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 24,000 24,050 24,100 24,150 24,200 24,250 24,300 24,350 24,400 24,450 24,500 24,550 24,600

1,158 1,162 1,165 1,169 1,172 1,176 1,179 1,183 1,186 1,190 1,193 1,197 1,200 1,204 1,207 1,211 1,214 1,218 1,221 1,225 1,228 1,232 1,235 1,239 1,242 1,246 1,249 1,253 1,256 1,260 1,263 1,267 1,270 1,274 1,277 1,281 1,284 1,288 1,291 1,295 1,298 1,302 1,305 1,309 1,312 1,316 1,319 1,323 1,326 1,330 1,333 1,337 1,340 1,344 1,347 1,351 1,354 1,358 1,361 1,365

799 802 806 809 813 816 820 823 827 830 834 837 841 844 848 851 855 858 862 865 869 872 876 879 883 886 890 893 897 900 904 907 911 914 918 921 925 928 932 935 939 942 946 949 953 956 960 963 967 970 974 977 981 984 988 991 995 998 1,002 1,005

* This column must also be used by a Qualified Widow(er).

C

METHOD

METHOD

1

If Oklahoma taxable income is:

1997 Oklahoma Income Tax Table One

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

1

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

At least

But less than

At least

But less than

At least

But less than

24,600 24,650 24,700 24,750 24,800 24,850 24,900 24,950 25,000 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,400 25,450 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 26,000 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,400 26,450 26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 27,000 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,400 27,450 27,500 27,550

24,650 24,700 24,750 24,800 24,850 24,900 24,950 25,000 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,400 25,450 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 26,000 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,400 26,450 26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 27,000 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,400 27,450 27,500 27,550 27,600

1,368 1,372 1,375 1,379 1,382 1,386 1,389 1,393 1,396 1,400 1,403 1,407 1,410 1,414 1,417 1,421 1,424 1,428 1,431 1,435 1,438 1,442 1,445 1,449 1,452 1,456 1,459 1,463 1,466 1,470 1,473 1,477 1,480 1,484 1,487 1,491 1,494 1,498 1,501 1,505 1,508 1,512 1,515 1,519 1,522 1,526 1,529 1,533 1,536 1,540 1,543 1,547 1,550 1,554 1,557 1,561 1,564 1,568 1,571 1,575

1,009 1,012 1,016 1,019 1,023 1,026 1,030 1,033 1,037 1,040 1,044 1,047 1,051 1,054 1,058 1,061 1,065 1,068 1,072 1,075 1,079 1,082 1,086 1,089 1,093 1,096 1,100 1,103 1,107 1,110 1,114 1,117 1,121 1,124 1,128 1,131 1,135 1,138 1,142 1,145 1,149 1,152 1,156 1,159 1,163 1,166 1,170 1,173 1,177 1,180 1,184 1,187 1,191 1,194 1,198 1,201 1,205 1,208 1,212 1,215

27,600 27,650 27,700 27,750 27,800 27,850 27,900 27,950 28,000 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,400 28,450 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 29,000 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,400 29,450 29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 30,000 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,400 30,450 30,500 30,550

27,650 27,700 27,750 27,800 27,850 27,900 27,950 28,000 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,400 28,450 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 29,000 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,400 29,450 29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 30,000 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,400 30,450 30,500 30,550 30,600

1,578 1,582 1,585 1,589 1,592 1,596 1,599 1,603 1,606 1,610 1,613 1,617 1,620 1,624 1,627 1,631 1,634 1,638 1,641 1,645 1,648 1,652 1,655 1,659 1,662 1,666 1,669 1,673 1,676 1,680 1,683 1,687 1,690 1,694 1,697 1,701 1,704 1,708 1,711 1,715 1,718 1,722 1,725 1,729 1,732 1,736 1,739 1,743 1,746 1,750 1,753 1,757 1,760 1,764 1,767 1,771 1,774 1,778 1,781 1,785

1,219 1,222 1,226 1,229 1,233 1,236 1,240 1,243 1,247 1,250 1,254 1,257 1,261 1,264 1,268 1,271 1,275 1,278 1,282 1,285 1,289 1,292 1,296 1,299 1,303 1,306 1,310 1,313 1,317 1,320 1,324 1,327 1,331 1,334 1,338 1,341 1,345 1,348 1,352 1,355 1,359 1,362 1,366 1,369 1,373 1,376 1,380 1,383 1,387 1,390 1,394 1,397 1,401 1,404 1,408 1,411 1,415 1,418 1,422 1,425

30,600 30,650 30,700 30,750 30,800 30,850 30,900 30,950 31,000 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,400 31,450 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 32,000 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,400 32,450 32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 33,000 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,400 33,450 33,500 33,550

30,650 30,700 30,750 30,800 30,850 30,900 30,950 31,000 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,400 31,450 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 32,000 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,400 32,450 32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 33,000 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,400 33,450 33,500 33,550 33,600

1,788 1,792 1,795 1,799 1,802 1,806 1,809 1,813 1,816 1,820 1,823 1,827 1,830 1,834 1,837 1,841 1,844 1,848 1,851 1,855 1,858 1,862 1,865 1,869 1,872 1,876 1,879 1,883 1,886 1,890 1,893 1,897 1,900 1,904 1,907 1,911 1,914 1,918 1,921 1,925 1,928 1,932 1,935 1,939 1,942 1,946 1,949 1,953 1,956 1,960 1,963 1,967 1,970 1,974 1,977 1,981 1,984 1,988 1,991 1,995

1,429 1,432 1,436 1,439 1,443 1,446 1,450 1,453 1,457 1,460 1,464 1,467 1,471 1,474 1,478 1,481 1,485 1,488 1,492 1,495 1,499 1,502 1,506 1,509 1,513 1,516 1,520 1,523 1,527 1,530 1,534 1,537 1,541 1,544 1,548 1,551 1,555 1,558 1,562 1,565 1,569 1,572 1,576 1,579 1,583 1,586 1,590 1,593 1,597 1,600 1,604 1,607 1,611 1,614 1,618 1,621 1,625 1,628 1,632 1,635

D

* This column must also be used by a Qualified Widow(er).

METHOD

METHOD

1

If Oklahoma taxable income is:

1997 Oklahoma Income Tax Table One

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

1

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

At least

But less than

At least

But less than

At least

But less than

33,600 33,650 33,700 33,750 33,800 33,850 33,900 33,950 34,000 34,050 34,100 34,150 34,200 34,250 34,300 34,350 34,400 34,450 34,500 34,550 34,600 34,650 34,700 34,750 34,800 34,850 34,900 34,950 35,000 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,400 35,450 35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 36,000 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,400 36,450 36,500 36,550

33,650 33,700 33,750 33,800 33,850 33,900 33,950 34,000 34,050 34,100 34,150 34,200 34,250 34,300 34,350 34,400 34,450 34,500 34,550 34,600 34,650 34,700 34,750 34,800 34,850 34,900 34,950 35,000 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,400 35,450 35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 36,000 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,400 36,450 36,500 36,550 36,600

1,998 2,002 2,005 2,009 2,012 2,016 2,019 2,023 2,026 2,030 2,033 2,037 2,040 2,044 2,047 2,051 2,054 2,058 2,061 2,065 2,068 2,072 2,075 2,079 2,082 2,086 2,089 2,093 2,096 2,100 2,103 2,107 2,110 2,114 2,117 2,121 2,124 2,128 2,131 2,135 2,138 2,142 2,145 2,149 2,152 2,156 2,159 2,163 2,166 2,170 2,173 2,177 2,180 2,184 2,187 2,191 2,194 2,198 2,201 2,205

1,639 1,642 1,646 1,649 1,653 1,656 1,660 1,663 1,667 1,670 1,674 1,677 1,681 1,684 1,688 1,691 1,695 1,698 1,702 1,705 1,709 1,712 1,716 1,719 1,723 1,726 1,730 1,733 1,737 1,740 1,744 1,747 1,751 1,754 1,758 1,761 1,765 1,768 1,772 1,775 1,779 1,782 1,786 1,789 1,793 1,796 1,800 1,803 1,807 1,810 1,814 1,817 1,821 1,824 1,828 1,831 1,835 1,838 1,842 1,845

36,600 36,650 36,700 36,750 36,800 36,850 36,900 36,950 37,000 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,400 37,450 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 38,000 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,400 38,450 38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 39,000 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,400 39,450 39,500 39,550

36,650 36,700 36,750 36,800 36,850 36,900 36,950 37,000 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,400 37,450 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 38,000 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,400 38,450 38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 39,000 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,400 39,450 39,500 39,550 39,600

2,208 2,212 2,215 2,219 2,222 2,226 2,229 2,233 2,236 2,240 2,243 2,247 2,250 2,254 2,257 2,261 2,264 2,268 2,271 2,275 2,278 2,282 2,285 2,289 2,292 2,296 2,299 2,303 2,306 2,310 2,313 2,317 2,320 2,324 2,327 2,331 2,334 2,338 2,341 2,345 2,348 2,352 2,355 2,359 2,362 2,366 2,369 2,373 2,376 2,380 2,383 2,387 2,390 2,394 2,397 2,401 2,404 2,408 2,411 2,415

1,849 1,852 1,856 1,859 1,863 1,866 1,870 1,873 1,877 1,880 1,884 1,887 1,891 1,894 1,898 1,901 1,905 1,908 1,912 1,915 1,919 1,922 1,926 1,929 1,933 1,936 1,940 1,943 1,947 1,950 1,954 1,957 1,961 1,964 1,968 1,971 1,975 1,978 1,982 1,985 1,989 1,992 1,996 1,999 2,003 2,006 2,010 2,013 2,017 2,020 2,024 2,027 2,031 2,034 2,038 2,041 2,045 2,048 2,052 2,055

39,600 39,650 39,700 39,750 39,800 39,850 39,900 39,950 40,000 40,050 40,100 40,150 40,200 40,250 40,300 40,350 40,400 40,450 40,500 40,550 40,600 40,650 40,700 40,750 40,800 40,850 40,900 40,950 41,000 41,050 41,100 41,150 41,200 41,250 41,300 41,350 41,400 41,450 41,500 41,550 41,600 41,650 41,700 41,750 41,800 41,850 41,900 41,950 42,000 42,050 42,100 42,150 42,200 42,250 42,300 42,350 42,400 42,450 42,500 42,550

39,650 39,700 39,750 39,800 39,850 39,900 39,950 40,000 40,050 40,100 40,150 40,200 40,250 40,300 40,350 40,400 40,450 40,500 40,550 40,600 40,650 40,700 40,750 40,800 40,850 40,900 40,950 41,000 41,050 41,100 41,150 41,200 41,250 41,300 41,350 41,400 41,450 41,500 41,550 41,600 41,650 41,700 41,750 41,800 41,850 41,900 41,950 42,000 42,050 42,100 42,150 42,200 42,250 42,300 42,350 42,400 42,450 42,500 42,550 42,600

2,418 2,422 2,425 2,429 2,432 2,436 2,439 2,443 2,446 2,450 2,453 2,457 2,460 2,464 2,467 2,471 2,474 2,478 2,481 2,485 2,488 2,492 2,495 2,499 2,502 2,506 2,509 2,513 2,516 2,520 2,523 2,527 2,530 2,534 2,537 2,541 2,544 2,548 2,551 2,555 2,558 2,562 2,565 2,569 2,572 2,576 2,579 2,583 2,586 2,590 2,593 2,597 2,600 2,604 2,607 2,611 2,614 2,618 2,621 2,625

2,059 2,062 2,066 2,069 2,073 2,076 2,080 2,083 2,087 2,090 2,094 2,097 2,101 2,104 2,108 2,111 2,115 2,118 2,122 2,125 2,129 2,132 2,136 2,139 2,143 2,146 2,150 2,153 2,157 2,160 2,164 2,167 2,171 2,174 2,178 2,181 2,185 2,188 2,192 2,195 2,199 2,202 2,206 2,209 2,213 2,216 2,220 2,223 2,227 2,230 2,234 2,237 2,241 2,244 2,248 2,251 2,255 2,258 2,262 2,265

* This column must also be used by a Qualified Widow(er).

E

METHOD

METHOD

1

If Oklahoma taxable income is:

1997 Oklahoma Income Tax Table One

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

1

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

At least

But less than

At least

But less than

At least

But less than

42,600 42,650 42,700 42,750 42,800 42,850 42,900 42,950 43,000 43,050 43,100 43,150 43,200 43,250 43,300 43,350 43,400 43,450 43,500 43,550 43,600 43,650 43,700 43,750 43,800 43,850 43,900 43,950 44,000 44,050 44,100 44,150 44,200 44,250 44,300 44,350 44,400 44,450 44,500 44,550 44,600 44,650 44,700 44,750 44,800 44,850 44,900 44,950 45,000 45,050

42,650 42,700 42,750 42,800 42,850 42,900 42,950 43,000 43,050 43,100 43,150 43,200 43,250 43,300 43,350 43,400 43,450 43,500 43,550 43,600 43,650 43,700 43,750 43,800 43,850 43,900 43,950 44,000 44,050 44,100 44,150 44,200 44,250 44,300 44,350 44,400 44,450 44,500 44,550 44,600 44,650 44,700 44,750 44,800 44,850 44,900 44,950 45,000 45,050 45,100

2,628 2,632 2,635 2,639 2,642 2,646 2,649 2,653 2,656 2,660 2,663 2,667 2,670 2,674 2,677 2,681 2,684 2,688 2,691 2,695 2,698 2,702 2,705 2,709 2,712 2,716 2,719 2,723 2,726 2,730 2,733 2,737 2,740 2,744 2,747 2,751 2,754 2,758 2,761 2,765 2,768 2,772 2,775 2,779 2,782 2,786 2,789 2,793 2,796 2,800

2,269 2,272 2,276 2,279 2,283 2,286 2,290 2,293 2,297 2,300 2,304 2,307 2,311 2,314 2,318 2,321 2,325 2,328 2,332 2,335 2,339 2,342 2,346 2,349 2,353 2,356 2,360 2,363 2,367 2,370 2,374 2,377 2,381 2,384 2,388 2,391 2,395 2,398 2,402 2,405 2,409 2,412 2,416 2,419 2,423 2,426 2,430 2,433 2,437 2,440

45,100 45,150 45,200 45,250 45,300 45,350 45,400 45,450 45,500 45,550 45,600 45,650 45,700 45,750 45,800 45,850 45,900 45,950 46,000 46,050 46,100 46,150 46,200 46,250 46,300 46,350 46,400 46,450 46,500 46,550 46,600 46,650 46,700 46,750 46,800 46,850 46,900 46,950 47,000 47,050 47,100 47,150 47,200 47,250 47,300 47,350 47,400 47,450 47,500 47,550

45,150 45,200 45,250 45,300 45,350 45,400 45,450 45,500 45,550 45,600 45,650 45,700 45,750 45,800 45,850 45,900 45,950 46,000 46,050 46,100 46,150 46,200 46,250 46,300 46,350 46,400 46,450 46,500 46,550 46,600 46,650 46,700 46,750 46,800 46,850 46,900 46,950 47,000 47,050 47,100 47,150 47,200 47,250 47,300 47,350 47,400 47,450 47,500 47,550 47,600

2,803 2,807 2,810 2,814 2,817 2,821 2,824 2,828 2,831 2,835 2,838 2,842 2,845 2,849 2,852 2,856 2,859 2,863 2,866 2,870 2,873 2,877 2,880 2,884 2,887 2,891 2,894 2,898 2,901 2,905 2,908 2,912 2,915 2,919 2,922 2,926 2,929 2,933 2,936 2,940 2,943 2,947 2,950 2,954 2,957 2,961 2,964 2,968 2,971 2,975

2,444 2,447 2,451 2,454 2,458 2,461 2,465 2,468 2,472 2,475 2,479 2,482 2,486 2,489 2,493 2,496 2,500 2,503 2,507 2,510 2,514 2,517 2,521 2,524 2,528 2,531 2,535 2,538 2,542 2,545 2,549 2,552 2,556 2,559 2,563 2,566 2,570 2,573 2,577 2,580 2,584 2,587 2,591 2,594 2,598 2,601 2,605 2,608 2,612 2,615

47,600 47,650 47,700 47,750 47,800 47,850 47,900 47,950 48,000 48,050 48,100 48,150 48,200 48,250 48,300 48,350 48,400 48,450 48,500 48,550 48,600 48,650 48,700 48,750 48,800 48,850 48,900 48,950 49,000 49,050 49,100 49,150 49,200 49,250 49,300 49,350 49,400 49,450 49,500 49,550 49,600 49,650 49,700 49,750 49,800 49,850 49,900 49,950

47,650 47,700 47,750 47,800 47,850 47,900 47,950 48,000 48,050 48,100 48,150 48,200 48,250 48,300 48,350 48,400 48,450 48,500 48,550 48,600 48,650 48,700 48,750 48,800 48,850 48,900 48,950 49,000 49,050 49,100 49,150 49,200 49,250 49,300 49,350 49,400 49,450 49,500 49,550 49,600 49,650 49,700 49,750 49,800 49,850 49,900 49,950 50,000

2,978 2,982 2,985 2,989 2,992 2,996 2,999 3,003 3,006 3,010 3,013 3,017 3,020 3,024 3,027 3,031 3,034 3,038 3,041 3,045 3,048 3,052 3,055 3,059 3,062 3,066 3,069 3,073 3,076 3,080 3,083 3,087 3,090 3,094 3,097 3,101 3,104 3,108 3,111 3,115 3,118 3,122 3,125 3,129 3,132 3,136 3,139 3,143

2,619 2,622 2,626 2,629 2,633 2,636 2,640 2,643 2,647 2,650 2,654 2,657 2,661 2,664 2,668 2,671 2,675 2,678 2,682 2,685 2,689 2,692 2,696 2,699 2,703 2,706 2,710 2,713 2,717 2,720 2,724 2,727 2,731 2,734 2,738 2,741 2,745 2,748 2,752 2,755 2,759 2,762 2,766 2,769 2,773 2,776 2,780 2,783

If your Taxable Income is $50,000 or more, use the tax computation below.

$2,785 + 7% over $50,000 Married filing jointly or Head of Household*

METHOD ONE

Worksheet for Calculating Tax on Taxable Income $50,000 or more 1. 2. 3. 4. 5. 6. Taxable Income Less Subtract: Line 1 minus Line 2 Multiply Line 3 by .07 Tax on $50,000 Add: Line 4 plus Line 5 = Total Tax

$3,145 + 7% over $50,000 Single or Married filing separately

- 50,000

- 50,000

+ 3,145

+

2,785

F

* This column must also be used by a Qualified Widow(er).

METHOD

METHOD

2

Instructions...

1997 Oklahoma Income Tax Table Two

Example...

Mr. and Mrs. Smith are filing a joint return. Their Oklahoma Taxable Income after deducting Federal Income Tax is $21,760. First, they find the $21,750 - $21,800 income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the income line and filing status column meet is $1,049 (see example at right). This is the amount they must write on the Method 2 tax line on their return.

If Oklahoma taxable income is: If Oklahoma taxable income is:

2

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

Use this table if your taxable income is less than $50,000 after you deduct Federal Income Tax. If your taxable income is $50,000 or more, use the tax computation on the lower quarter of page "L." For an example, please see the box to the right.

If Oklahoma taxable income is:

At least

But less than

21,700 21,750 21,800

21,750 21,800 21,850

1,440 1,445 1,450

1,045 1,049 1,054

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

At least

But less than

At least

But less than

At least

But less than

0 50 100 150 200 250 300 350 400 450 500 550 600 650 700 750 800 850 900 950 1,000 1,050 1,100 1,150 1,200 1,250 1,300 1,350 1,400 1,450 1,500 1,550 1,600 1,650 1,700 1,750 1,800 1,850 1,900 1,950 2,000 2,050 2,100 2,150

50 100 150 200 250 300 350 400 450 500 550 600 650 700 750 800 850 900 950 1,000 1,050 1,100 1,150 1,200 1,250 1,300 1,350 1,400 1,450 1,500 1,550 1,600 1,650 1,700 1,750 1,800 1,850 1,900 1,950 2,000 2,050 2,100 2,150 2,200

0 0 1 1 1 1 2 2 2 2 3 3 3 3 4 4 4 4 5 5 5 6 6 7 7 8 8 9 9 10 10 11 11 12 12 13 13 14 14 15 15 16 16 17

0 0 1 1 1 1 2 2 2 2 3 3 3 3 4 4 4 4 5 5 5 5 6 6 6 6 7 7 7 7 8 8 8 8 9 9 9 9 10 10 10 11 11 12

2,200 2,250 2,300 2,350 2,400 2,450 2,500 2,550 2,600 2,650 2,700 2,750 2,800 2,850 2,900 2,950 3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 4,000 4,050 4,100 4,150 4,200 4,250 4,300 4,350

2,250 2,300 2,350 2,400 2,450 2,500 2,550 2,600 2,650 2,700 2,750 2,800 2,850 2,900 2,950 3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 4,000 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400

17 18 18 19 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 49 50 52 53 55 56 58 59 61 62 64

12 13 13 14 14 15 15 16 16 17 17 18 18 19 19 20 20 21 21 22 22 23 23 24 24 25 25 26 26 27 27 28 28 29 29 30 30 31 31 32 32 33 33 34

4,400 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4,900 4,950 5,000 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,400 5,450 5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 6,000 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,400 6,450 6,500 6,550

4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4,900 4,950 5,000 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,400 5,450 5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 6,000 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,400 6,450 6,500 6,550 6,600

65 67 68 70 71 73 74 76 77 79 81 83 85 87 89 91 93 95 97 99 101 103 105 107 109 111 113 115 117 119 121 123 125 127 129 131 134 136 139 141 144 146 149 151

34 35 35 36 36 37 37 38 38 39 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72

* This column must also be used by a Qualified Widow(er).

G

METHOD

METHOD

2

If Oklahoma taxable income is:

1997 Oklahoma Income Tax Table Two

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

2

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

At least

But less than

At least

But less than

At least

But less than

6,600 6,650 6,700 6,750 6,800 6,850 6,900 6,950 7,000 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,400 7,450 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 8,000 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,400 8,450 8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 9,000 9,050 9,100 9,150 9,200 9,250 9,300 9,350 9,400 9,450 9,500 9,550

6,650 6,700 6,750 6,800 6,850 6,900 6,950 7,000 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,400 7,450 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 8,000 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,400 8,450 8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 9,000 9,050 9,100 9,150 9,200 9,250 9,300 9,350 9,400 9,450 9,500 9,550 9,600

154 156 159 161 164 166 169 171 174 176 179 181 184 186 189 191 194 196 199 202 205 208 211 214 217 220 223 226 229 232 235 238 241 244 247 250 253 256 259 262 265 268 271 274 277 280 283 286 289 293 296 300 303 307 310 314 317 321 324 328

73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 94 95 97 98 100 101 103 104 106 107 109 110 112 113 115 116 118 119 121 122 124 125 127 128 130 131 133 135 137 139 141 143 145 147 149 151 153 155 157 159

9,600 9,650 9,700 9,750 9,800 9,850 9,900 9,950 10,000 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,400 10,450 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 11,000 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,400 11,450 11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 12,000 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,400 12,450 12,500 12,550

9,650 9,700 9,750 9,800 9,850 9,900 9,950 10,000 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,400 10,450 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 11,000 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,400 11,450 11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 12,000 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,400 12,450 12,500 12,550 12,600

331 335 338 342 345 349 352 356 359 363 366 370 373 377 380 384 387 391 395 399 403 407 411 415 419 423 427 431 435 439 443 447 451 455 459 463 467 471 475 479 483 487 491 495 499 503 507 511 515 519 523 527 531 535 539 543 547 551 555 559

161 163 165 167 169 171 173 175 177 179 181 183 185 187 189 191 193 196 198 201 203 206 208 211 213 216 218 221 223 226 228 231 233 236 238 241 243 246 248 251 253 256 258 261 263 266 268 271 274 277 280 283 286 289 292 295 298 301 304 307

12,600 12,650 12,700 12,750 12,800 12,850 12,900 12,950 13,000 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,400 13,450 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 14,000 14,050 14,100 14,150 14,200 14,250 14,300 14,350 14,400 14,450 14,500 14,550 14,600 14,650 14,700 14,750 14,800 14,850 14,900 14,950 15,000 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,500 15,550

12,650 12,700 12,750 12,800 12,850 12,900 12,950 13,000 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,400 13,450 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 14,000 14,050 14,100 14,150 14,200 14,250 14,300 14,350 14,400 14,450 14,500 14,550 14,600 14,650 14,700 14,750 14,800 14,850 14,900 14,950 15,000 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,500 15,550 15,600

564 568 573 577 582 586 591 595 600 604 609 613 618 622 627 631 636 640 645 649 654 658 663 667 672 676 681 685 690 694 699 703 708 712 717 721 726 730 735 739 744 748 753 757 762 766 771 775 780 784 789 793 798 802 807 811 816 820 825 829

310 313 316 319 322 325 328 331 334 337 340 343 346 349 352 356 359 363 366 370 373 377 380 384 387 391 394 398 401 405 408 412 415 419 422 426 429 433 436 440 443 447 450 454 457 461 464 468 472 476 480 484 488 492 496 500 504 508 512 516

H

* This column must also be used by a Qualified Widow(er).

METHOD

METHOD

2

If Oklahoma taxable income is:

1997 Oklahoma Income Tax Table Two

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

2

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

At least

But less than

At least

But less than

At least

But less than

15,600 15,650 15,700 15,750 15,800 15,850 15,900 15,950 16,000 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 17,000 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,400 17,450 17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 18,000 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,400 18,450 18,500 18,550

15,650 15,700 15,750 15,800 15,850 15,900 15,950 16,000 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 17,000 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,400 17,450 17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 18,000 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,400 18,450 18,500 18,550 18,600

834 838 843 847 852 856 861 865 870 875 880 885 890 895 900 905 910 915 920 925 930 935 940 945 950 955 960 965 970 975 980 985 990 995 1,000 1,005 1,010 1,015 1,020 1,025 1,030 1,035 1,040 1,045 1,050 1,055 1,060 1,065 1,070 1,075 1,080 1,085 1,090 1,095 1,100 1,105 1,110 1,115 1,120 1,125

520 524 528 532 536 540 544 548 552 556 560 564 568 572 576 580 584 588 592 596 600 604 608 612 616 620 624 628 632 636 640 644 648 652 656 660 664 668 672 676 680 684 688 692 696 700 704 708 712 716 721 725 730 734 739 743 748 752 757 761

18,600 18,650 18,700 18,750 18,800 18,850 18,900 18,950 19,000 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,400 19,450 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 20,000 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,400 20,450 20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 21,000 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,400 21,450 21,500 21,550

18,650 18,700 18,750 18,800 18,850 18,900 18,950 19,000 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,400 19,450 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 20,000 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,400 20,450 20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 21,000 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,400 21,450 21,500 21,550 21,600

1,130 1,135 1,140 1,145 1,150 1,155 1,160 1,165 1,170 1,175 1,180 1,185 1,190 1,195 1,200 1,205 1,210 1,215 1,220 1,225 1,230 1,235 1,240 1,245 1,250 1,255 1,260 1,265 1,270 1,275 1,280 1,285 1,290 1,295 1,300 1,305 1,310 1,315 1,320 1,325 1,330 1,335 1,340 1,345 1,350 1,355 1,360 1,365 1,370 1,375 1,380 1,385 1,390 1,395 1,400 1,405 1,410 1,415 1,420 1,425

766 770 775 779 784 788 793 797 802 806 811 815 820 824 829 833 838 842 847 851 856 860 865 869 874 878 883 887 892 896 901 905 910 914 919 923 928 932 937 941 946 950 955 959 964 968 973 977 982 986 991 995 1,000 1,004 1,009 1,013 1,018 1,022 1,027 1,031

21,600 21,650 21,700 21,750 21,800 21,850 21,900 21,950 22,000 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,400 22,450 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 23,000 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,400 23,450 23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 24,000 24,050 24,100 24,150 24,200 24,250 24,300 24,350 24,400 24,450 24,500 24,550

21,650 21,700 21,750 21,800 21,850 21,900 21,950 22,000 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,400 22,450 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 23,000 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,400 23,450 23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 24,000 24,050 24,100 24,150 24,200 24,250 24,300 24,350 24,400 24,450 24,500 24,550 24,600

1,430 1,435 1,440 1,445 1,450 1,455 1,460 1,465 1,470 1,475 1,480 1,485 1,490 1,495 1,500 1,505 1,510 1,515 1,520 1,525 1,530 1,535 1,540 1,545 1,550 1,555 1,560 1,565 1,570 1,575 1,580 1,585 1,590 1,595 1,600 1,605 1,610 1,615 1,620 1,625 1,630 1,635 1,640 1,645 1,650 1,655 1,660 1,665 1,670 1,675 1,680 1,685 1,690 1,695 1,700 1,705 1,710 1,715 1,720 1,725

1,036 1,040 1,045 1,049 1,054 1,058 1,063 1,067 1,072 1,076 1,081 1,085 1,090 1,094 1,099 1,103 1,108 1,112 1,117 1,121 1,126 1,130 1,135 1,139 1,144 1,148 1,153 1,157 1,162 1,166 1,171 1,175 1,180 1,184 1,189 1,193 1,198 1,202 1,207 1,211 1,216 1,220 1,225 1,229 1,234 1,238 1,243 1,247 1,252 1,257 1,262 1,267 1,272 1,277 1,282 1,287 1,292 1,297 1,302 1,307

* This column must also be used by a Qualified Widow(er).

I

METHOD

METHOD

2

If Oklahoma taxable income is:

1997 Oklahoma Income Tax Table Two

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

2

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

At least

But less than

At least

But less than

At least

But less than

24,600 24,650 24,700 24,750 24,800 24,850 24,900 24,950 25,000 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,400 25,450 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 26,000 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,400 26,450 26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 27,000 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,400 27,450 27,500 27,550

24,650 24,700 24,750 24,800 24,850 24,900 24,950 25,000 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,400 25,450 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 26,000 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,400 26,450 26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 27,000 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,400 27,450 27,500 27,550 27,600

1,730 1,735 1,740 1,745 1,750 1,755 1,760 1,765 1,770 1,775 1,780 1,785 1,790 1,795 1,800 1,805 1,810 1,815 1,820 1,825 1,830 1,835 1,840 1,845 1,850 1,855 1,860 1,865 1,870 1,875 1,880 1,885 1,890 1,895 1,900 1,905 1,910 1,915 1,920 1,925 1,930 1,935 1,940 1,945 1,950 1,955 1,960 1,965 1,970 1,975 1,980 1,985 1,990 1,995 2,000 2,005 2,010 2,015 2,020 2,025

1,312 1,317 1,322 1,327 1,332 1,337 1,342 1,347 1,352 1,357 1,362 1,367 1,372 1,377 1,382 1,387 1,392 1,397 1,402 1,407 1,412 1,417 1,422 1,427 1,432 1,437 1,442 1,447 1,452 1,457 1,462 1,467 1,472 1,477 1,482 1,487 1,492 1,497 1,502 1,507 1,512 1,517 1,522 1,527 1,532 1,537 1,542 1,547 1,552 1,557 1,562 1,567 1,572 1,577 1,582 1,587 1,592 1,597 1,602 1,607

27,600 27,650 27,700 27,750 27,800 27,850 27,900 27,950 28,000 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,400 28,450 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 29,000 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,400 29,450 29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 30,000 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,400 30,450 30,500 30,550

27,650 27,700 27,750 27,800 27,850 27,900 27,950 28,000 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,400 28,450 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 29,000 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,400 29,450 29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 30,000 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,400 30,450 30,500 30,550 30,600

2,030 2,035 2,040 2,045 2,050 2,055 2,060 2,065 2,070 2,075 2,080 2,085 2,090 2,095 2,100 2,105 2,110 2,115 2,120 2,125 2,130 2,135 2,140 2,145 2,150 2,155 2,160 2,165 2,170 2,175 2,180 2,185 2,190 2,195 2,200 2,205 2,210 2,215 2,220 2,225 2,230 2,235 2,240 2,245 2,250 2,255 2,260 2,265 2,270 2,275 2,280 2,285 2,290 2,295 2,300 2,305 2,310 2,315 2,320 2,325

1,612 1,617 1,622 1,627 1,632 1,637 1,642 1,647 1,652 1,657 1,662 1,667 1,672 1,677 1,682 1,687 1,692 1,697 1,702 1,707 1,712 1,717 1,722 1,727 1,732 1,737 1,742 1,747 1,752 1,757 1,762 1,767 1,772 1,777 1,782 1,787 1,792 1,797 1,802 1,807 1,812 1,817 1,822 1,827 1,832 1,837 1,842 1,847 1,852 1,857 1,862 1,867 1,872 1,877 1,882 1,887 1,892 1,897 1,902 1,907

30,600 30,650 30,700 30,750 30,800 30,850 30,900 30,950 31,000 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,400 31,450 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 32,000 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,400 32,450 32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 33,000 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,400 33,450 33,500 33,550

30,650 30,700 30,750 30,800 30,850 30,900 30,950 31,000 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,400 31,450 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 32,000 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,400 32,450 32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 33,000 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,400 33,450 33,500 33,550 33,600

2,330 2,335 2,340 2,345 2,350 2,355 2,360 2,365 2,370 2,375 2,380 2,385 2,390 2,395 2,400 2,405 2,410 2,415 2,420 2,425 2,430 2,435 2,440 2,445 2,450 2,455 2,460 2,465 2,470 2,475 2,480 2,485 2,490 2,495 2,500 2,505 2,510 2,515 2,520 2,525 2,530 2,535 2,540 2,545 2,550 2,555 2,560 2,565 2,570 2,575 2,580 2,585 2,590 2,595 2,600 2,605 2,610 2,615 2,620 2,625

1,912 1,917 1,922 1,927 1,932 1,937 1,942 1,947 1,952 1,957 1,962 1,967 1,972 1,977 1,982 1,987 1,992 1,997 2,002 2,007 2,012 2,017 2,022 2,027 2,032 2,037 2,042 2,047 2,052 2,057 2,062 2,067 2,072 2,077 2,082 2,087 2,092 2,097 2,102 2,107 2,112 2,117 2,122 2,127 2,132 2,137 2,142 2,147 2,152 2,157 2,162 2,167 2,172 2,177 2,182 2,187 2,192 2,197 2,202 2,207

J

* This column must also be used by a Qualified Widow(er).

METHOD

METHOD

2

If Oklahoma taxable income is:

1997 Oklahoma Income Tax Table Two

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

2

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

At least

But less than

At least

But less than

At least

But less than

33,600 33,650 33,700 33,750 33,800 33,850 33,900 33,950 34,000 34,050 34,100 34,150 34,200 34,250 34,300 34,350 34,400 34,450 34,500 34,550 34,600 34,650 34,700 34,750 34,800 34,850 34,900 34,950 35,000 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,400 35,450 35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 36,000 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,400 36,450 36,500 36,550

33,650 33,700 33,750 33,800 33,850 33,900 33,950 34,000 34,050 34,100 34,150 34,200 34,250 34,300 34,350 34,400 34,450 34,500 34,550 34,600 34,650 34,700 34,750 34,800 34,850 34,900 34,950 35,000 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,400 35,450 35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 36,000 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,400 36,450 36,500 36,550 36,600

2,630 2,635 2,640 2,645 2,650 2,655 2,660 2,665 2,670 2,675 2,680 2,685 2,690 2,695 2,700 2,705 2,710 2,715 2,720 2,725 2,730 2,735 2,740 2,745 2,750 2,755 2,760 2,765 2,770 2,775 2,780 2,785 2,790 2,795 2,800 2,805 2,810 2,815 2,820 2,825 2,830 2,835 2,840 2,845 2,850 2,855 2,860 2,865 2,870 2,875 2,880 2,885 2,890 2,895 2,900 2,905 2,910 2,915 2,920 2,925

2,212 2,217 2,222 2,227 2,232 2,237 2,242 2,247 2,252 2,257 2,262 2,267 2,272 2,277 2,282 2,287 2,292 2,297 2,302 2,307 2,312 2,317 2,322 2,327 2,332 2,337 2,342 2,347 2,352 2,357 2,362 2,367 2,372 2,377 2,382 2,387 2,392 2,397 2,402 2,407 2,412 2,417 2,422 2,427 2,432 2,437 2,442 2,447 2,452 2,457 2,462 2,467 2,472 2,477 2,482 2,487 2,492 2,497 2,502 2,507

36,600 36,650 36,700 36,750 36,800 36,850 36,900 36,950 37,000 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,400 37,450 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 38,000 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,400 38,450 38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 39,000 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,400 39,450 39,500 39,550

36,650 36,700 36,750 36,800 36,850 36,900 36,950 37,000 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,400 37,450 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 38,000 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,400 38,450 38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 39,000 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,400 39,450 39,500 39,550 39,600

2,930 2,935 2,940 2,945 2,950 2,955 2,960 2,965 2,970 2,975 2,980 2,985 2,990 2,995 3,000 3,005 3,010 3,015 3,020 3,025 3,030 3,035 3,040 3,045 3,050 3,055 3,060 3,065 3,070 3,075 3,080 3,085 3,090 3,095 3,100 3,105 3,110 3,115 3,120 3,125 3,130 3,135 3,140 3,145 3,150 3,155 3,160 3,165 3,170 3,175 3,180 3,185 3,190 3,195 3,200 3,205 3,210 3,215 3,220 3,225

2,512 2,517 2,522 2,527 2,532 2,537 2,542 2,547 2,552 2,557 2,562 2,567 2,572 2,577 2,582 2,587 2,592 2,597 2,602 2,607 2,612 2,617 2,622 2,627 2,632 2,637 2,642 2,647 2,652 2,657 2,662 2,667 2,672 2,677 2,682 2,687 2,692 2,697 2,702 2,707 2,712 2,717 2,722 2,727 2,732 2,737 2,742 2,747 2,752 2,757 2,762 2,767 2,772 2,777 2,782 2,787 2,792 2,797 2,802 2,807

39,600 39,650 39,700 39,750 39,800 39,850 39,900 39,950 40,000 40,050 40,100 40,150 40,200 40,250 40,300 40,350 40,400 40,450 40,500 40,550 40,600 40,650 40,700 40,750 40,800 40,850 40,900 40,950 41,000 41,050 41,100 41,150 41,200 41,250 41,300 41,350 41,400 41,450 41,500 41,550 41,600 41,650 41,700 41,750 41,800 41,850 41,900 41,950 42,000 42,050 42,100 42,150 42,200 42,250 42,300 42,350 42,400 42,450 42,500 42,550

39,650 39,700 39,750 39,800 39,850 39,900 39,950 40,000 40,050 40,100 40,150 40,200 40,250 40,300 40,350 40,400 40,450 40,500 40,550 40,600 40,650 40,700 40,750 40,800 40,850 40,900 40,950 41,000 41,050 41,100 41,150 41,200 41,250 41,300 41,350 41,400 41,450 41,500 41,550 41,600 41,650 41,700 41,750 41,800 41,850 41,900 41,950 42,000 42,050 42,100 42,150 42,200 42,250 42,300 42,350 42,400 42,450 42,500 42,550 42,600

3,230 3,235 3,240 3,245 3,250 3,255 3,260 3,265 3,270 3,275 3,280 3,285 3,290 3,295 3,300 3,305 3,310 3,315 3,320 3,325 3,330 3,335 3,340 3,345 3,350 3,355 3,360 3,365 3,370 3,375 3,380 3,385 3,390 3,395 3,400 3,405 3,410 3,415 3,420 3,425 3,430 3,435 3,440 3,445 3,450 3,455 3,460 3,465 3,470 3,475 3,480 3,485 3,490 3,495 3,500 3,505 3,510 3,515 3,520 3,525

2,812 2,817 2,822 2,827 2,832 2,837 2,842 2,847 2,852 2,857 2,862 2,867 2,872 2,877 2,882 2,887 2,892 2,897 2,902 2,907 2,912 2,917 2,922 2,927 2,932 2,937 2,942 2,947 2,952 2,957 2,962 2,967 2,972 2,977 2,982 2,987 2,992 2,997 3,002 3,007 3,012 3,017 3,022 3,027 3,032 3,037 3,042 3,047 3,052 3,057 3,062 3,067 3,072 3,077 3,082 3,087 3,092 3,097 3,102 3,107

* This column must also be used by a Qualified Widow(er).

K

METHOD

METHOD

2

If Oklahoma taxable income is:

1997 Oklahoma Income Tax Table Two

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

2

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

And you are:

Single or married filing separately Married* filing jointly or head of household Your tax is:

If Oklahoma taxable income is:

At least

But less than

At least

But less than

At least

But less than

42,600 42,650 42,700 42,750 42,800 42,850 42,900 42,950 43,000 43,050 43,100 43,150 43,200 43,250 43,300 43,350 43,400 43,450 43,500 43,550 43,600 43,650 43,700 43,750 43,800 43,850 43,900 43,950 44,000 44,050 44,100 44,150 44,200 44,250 44,300 44,350 44,400 44,450 44,500 44,550 44,600 44,650 44,700 44,750 44,800 44,850 44,900 44,950 45,000 45,050

42,650 42,700 42,750 42,800 42,850 42,900 42,950 43,000 43,050 43,100 43,150 43,200 43,250 43,300 43,350 43,400 43,450 43,500 43,550 43,600 43,650 43,700 43,750 43,800 43,850 43,900 43,950 44,000 44,050 44,100 44,150 44,200 44,250 44,300 44,350 44,400 44,450 44,500 44,550 44,600 44,650 44,700 44,750 44,800 44,850 44,900 44,950 45,000 45,050 45,100

3,530 3,535 3,540 3,545 3,550 3,555 3,560 3,565 3,570 3,575 3,580 3,585 3,590 3,595 3,600 3,605 3,610 3,615 3,620 3,625 3,630 3,635 3,640 3,645 3,650 3,655 3,660 3,665 3,670 3,675 3,680 3,685 3,690 3,695 3,700 3,705 3,710 3,715 3,720 3,725 3,730 3,735 3,740 3,745 3,750 3,755 3,760 3,765 3,770 3,775

3,112 3,117 3,122 3,127 3,132 3,137 3,142 3,147 3,152 3,157 3,162 3,167 3,172 3,177 3,182 3,187 3,192 3,197 3,202 3,207 3,212 3,217 3,222 3,227 3,232 3,237 3,242 3,247 3,252 3,257 3,262 3,267 3,272 3,277 3,282 3,287 3,292 3,297 3,302 3,307 3,312 3,317 3,322 3,327 3,332 3,337 3,342 3,347 3,352 3,357

45,100 45,150 45,200 45,250 45,300 45,350 45,400 45,450 45,500 45,550 45,600 45,650 45,700 45,750 45,800 45,850 45,900 45,950 46,000 46,050 46,100 46,150 46,200 46,250 46,300 46,350 46,400 46,450 46,500 46,550 46,600 46,650 46,700 46,750 46,800 46,850 46,900 46,950 47,000 47,050 47,100 47,150 47,200 47,250 47,300 47,350 47,400 47,450 47,500 47,550

45,150 45,200 45,250 45,300 45,350 45,400 45,450 45,500 45,550 45,600 45,650 45,700 45,750 45,800 45,850 45,900 45,950 46,000 46,050 46,100 46,150 46,200 46,250 46,300 46,350 46,400 46,450 46,500 46,550 46,600 46,650 46,700 46,750 46,800 46,850 46,900 46,950 47,000 47,050 47,100 47,150 47,200 47,250 47,300 47,350 47,400 47,450 47,500 47,550 47,600

3,780 3,785 3,790 3,795 3,800 3,805 3,810 3,815 3,820 3,825 3,830 3,835 3,840 3,845 3,850 3,855 3,860 3,865 3,870 3,875 3,880 3,885 3,890 3,895 3,900 3,905 3,910 3,915 3,920 3,925 3,930 3,935 3,940 3,945 3,950 3,955 3,960 3,965 3,970 3,975 3,980 3,985 3,990 3,995 4,000 4,005 4,010 4,015 4,020 4,025

3,362 3,367 3,372 3,377 3,382 3,387 3,392 3,397 3,402 3,407 3,412 3,417 3,422 3,427 3,432 3,437 3,442 3,447 3,452 3,457 3,462 3,467 3,472 3,477 3,482 3,487 3,492 3,497 3,502 3,507 3,512 3,517 3,522 3,527 3,532 3,537 3,542 3,547 3,552 3,557 3,562 3,567 3,572 3,577 3,582 3,587 3,592 3,597 3,602 3,607

47,600 47,650 47,700 47,750 47,800 47,850 47,900 47,950 48,000 48,050 48,100 48,150 48,200 48,250 48,300 48,350 48,400 48,450 48,500 48,550 48,600 48,650 48,700 48,750 48,800 48,850 48,900 48,950 49,000 49,050 49,100 49,150 49,200 49,250 49,300 49,350 49,400 49,450 49,500 49,550 49,600 49,650 49,700 49,750 49,800 49,850 49,900 49,950

47,650 47,700 47,750 47,800 47,850 47,900 47,950 48,000 48,050 48,100 48,150 48,200 48,250 48,300 48,350 48,400 48,450 48,500 48,550 48,600 48,650 48,700 48,750 48,800 48,850 48,900 48,950 49,000 49,050 49,100 49,150 49,200 49,250 49,300 49,350 49,400 49,450 49,500 49,550 49,600 49,650 49,700 49,750 49,800 49,850 49,900 49,950 50,000

4,030 4,035 4,040 4,045 4,050 4,055 4,060 4,065 4,070 4,075 4,080 4,085 4,090 4,095 4,100 4,105 4,110 4,115 4,120 4,125 4,130 4,135 4,140 4,145 4,150 4,155 4,160 4,165 4,170 4,175 4,180 4,185 4,190 4,195 4,200 4,205 4,210 4,215 4,220 4,225 4,230 4,235 4,240 4,245 4,250 4,255 4,260 4,265

3,612 3,617 3,622 3,627 3,632 3,637 3,642 3,647 3,652 3,657 3,662 3,667 3,672 3,677 3,682 3,687 3,692 3,697 3,702 3,707 3,712 3,717 3,722 3,727 3,732 3,737 3,742 3,747 3,752 3,757 3,762 3,767 3,772 3,777 3,782 3,787 3,792 3,797 3,802 3,807 3,812 3,817 3,822 3,827 3,832 3,837 3,842 3,847

If your Taxable Income is $50,000 or more, use the tax computation below.

$3,850 + 10% over $50,000 Married filing jointly or Head of Household*

METHOD TWO

Worksheet for Calculating Tax on Taxable Income $50,000 or more 1. 2. 3. 4. 5. 6. Taxable Income Less Subtract: Line 1 minus Line 2 Multiply Line 3 by .10 Tax on $50,000 Add: Line 4 plus Line 5 = Total Tax

$4,268 + 10% over $50,000 Single or Married filing separately

- 50,000

- 50,000

+ 4,268

+

3,850

L

* This column must also be used by a Qualified Widow(er).

For Office Use Only

State of Oklahoma Income Tax Return

This form must be filed on or before the 15th day of the fourth month after the close of the taxable year.

For the year

Please Use Label · Print or Type

1997

INDIVIDUAL FORM 511

-199 -1997

ending

01-01-1997-12-31-1997

or other taxable year beginning

Your Social Security Number

Print first name and initial (If joint return, give first name and initial of both) Last name

Spouse's Social Security Number

Present home address (Number and street, including apartment number, or rural route)

This form is for use by residents only. If you are a part-year or non-resident, please use Form 511NR. For further information, please see page 3 of instructions.

City, State and Zip Filing

Regular Special Blind Total Add the totals E from these Yourself X 4 boxes + + = Married filing joint return (even if only one had income) Status 2 E 3 Married filing separate · If spouse is also filing, give social security number, · + + = M Spouse and name here Same = P as Number of dependent children = Head of household with qualifying person 4 T Federal 5 write the Qualifying widow(er) with dependent child (Year spouse died 19 ____) I Number of other dependents = total here O and on line 65 OR OVER (See Instructions) Please Note: 16 below. N If you may be claimed as a dependent on Yourself Spouse S another return, enter "0" exemptions for yourself. START HERE - To Arrive at Oklahoma Adjusted Gross Income PART I Please round to the nearest dollar 1 1 Federal Adjusted Gross Income (from Federal Form 1040, Federal Form 1040A or Federal Form 1040EZ)....................... 00

1

Single

Subtractions from federal adjusted gross income (lines 2-6) 2 3 4 5 6 7 8 9 10 Interest on U.S. Government obligations (enclose Federal Schedule B and details) .................. Social Security (see instructions) ....................................................................................... Oklahoma government retirement or federal retirement (see instructions) ................................ Other retirement income (see instructions for worksheet) ....................................................... 2 3 4 5 6

Other subtractions: enter number in the box for type of deduction (see instructions) Total: Add lines 2, 3, 4, 5 and 6 ..................................................................................................................... Line 1 minus line 7 .........................................................................................................................................

© © ©

00 00 00 00 00

7 8 9 10

Out of state income, except wages (describe and enclose Federal schedule) ............................................................ Line 8 minus line 9 ....................................................................................................................................... Additions to federal adjusted gross income (lines 11-13)

11 12 13 14

State and municipal bond interest (not specifically exempted) (describe and enclose schedule) ....................................... Out of state losses (describe): ................................................................................................................................. Other additions (describe): ....................................................................................................................................... Oklahoma Adjusted Gross Income (add lines 10, 11, 12 and 13) (If the amount on this line is smaller than line 1 enclose a copy of your federal income tax return) ........................

11 12 13 14

PART II

15

©

Deductions and Exemptions -OR-

Deductions: Enter total itemized deductions you claimed on Federal Schedule A

If you did not itemize on your federal return, enter the Oklahoma standard deduction. The Oklahoma Standard Deduction can be determined by following the instructions for line 15, page 7 of your 1997 Oklahoma Resident Individual Income Tax Forms and Instructions booklet. ...............................................

16 17 18 19 20 21 22 23 24 25 26 Exemptions: total number claimed above: _______________________ x $1,000 ........................................................ Total: Add line 15 and 16 ....................................................................................................................................... Percentage allowable: divide line 14 by line 8 (limited to 100%). If line 14 is equal to or larger than line 8, enter 100% ....... Multiply line 17 by the percentage on line 18. ....................................................................................................

PART III

© © ©

15 16 17 18 19 20 21 22 23 24 25 26

Federal Income Tax Deduction

1997 Federal Income Tax (not the amount of tax withheld) · (please see instructions) ................................................... Percentage allowable: divide line 14 by line 1 (limited to 100%). If line 14 is equal to or larger than line 1, enter 100% ....... Multiply line 20 by the percentage on line 21. .....................................................................................................

PART IV

Credit for Child Care

Federal child care credit. (see instructions and enclose copy of 2441 and page 2 of 1040 or schedule 2 and 1040A) ......... Multiply line 23 by 20% ......................................................................................................................................... Percentage allowable: divide line 14 by line 1 (limited to 100%). If line 14 is equal to or larger than line 1, enter 100% ....... Oklahoma child care credit (multiply line 24 by line 25) .....................................................................................

¯

00 00 00 00 00 00 00 00 00 00 00 % 00 00 % 00 00 00 % 00

PART V

27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53

Adjustments Necessary to Arrive at Oklahoma Taxable Income

Oklahoma Adjusted Gross Income (from part I, line 14) ........................................................................................ Partial military pay exclusion, (not retirement, see instructions) ............................................. 28 Qualifying disability deduction (see instructions) ....................................................................... 29 Political contributions (limited to $100 Single, $200 Joint) ......................................................... Interest qualifying for exclusion (limited to $100 Single, $200 Joint) ............................................ Qualified medical savings account (see instructions) ............................................................... 30 31 32 33 34

©

00 00 00 00 00 00 00 00

1997 PAGE 2 27

00

ROUND TO NEAREST DOLLAR

00 00 00 00 00 00

Qualified adoption expense (see instructions) ......................................................................... Agricultural commodity processing facility exclusion (see instructions) ....................................... Depreciation adjustment for swine or poultry producers (see instructions) ................................... 35 Total (add lines 28, 29, 30, 31, 32, 33, 34 and 35) ...................................................................................................... Oklahoma income after adjustments (subtract line 36 from line 27)................................................................................

36 37 38 39 41 42

Deductions and exemptions (from part II, line 19) ........................................................................................................ For Method I Oklahoma Taxable Income _______________ (subtract line 38 from line 37) ................................................................... .......................................................................................................... 40 00 Tax from Tax Table 1 Federal income tax deduction (from part III, line 22) ....................................................................................................... For Method II Oklahoma Taxable Income _______________ (subtract line 41 from line 39) ................................................................... Tax from Tax Table 2 ..........................................................................................................

PART VI

00 43 Tax Computation · Credits · Refund or Amount Due or line 43 t ............................................................................. 44 Oklahoma Income Tax enter the lesser of line 40 t 00 Credit for child care (from part IV, line 26) ................................................................................. 45 00 Credit for tax paid another state (enclose Oklahoma schedule E) ................................................. 46 00 Oklahoma investment/new jobs credit (enclose form 506) ........................................................... 47 00 Oklahoma agricultural producer credit (enclose form 520) .......................................................... 48 ................................................................ 49 00 Other credits (enclose 511CR and appropriate forms)

Total (add lines 45, 46, 47, 48 and 49) .......................................................................................................................... 50 Balance (subtract line 50 from line 44, but not less than zero) ........................................................................................... 51 00 Oklahoma Income tax withheld (enclose all W-2's and 1099 withholding statements.) ................... 52 ......... a. 1997 Oklahoma estimated tax payments .................... ......... 53a 00 Check box if qualified farmer (see instructions) ............ 00 00 b. 1997 payments with extension ........................................................ 53b 00 c. Total (add lines 53a and 53b) .............................................................................................. 53c Health insurance credit (enclose form 534) (employers only) ....................................................... Low income property tax credit (enclose form 538-H) ................................................................. Sales tax relief credit (enclose form 538-S, see instructions.) ...................................................... 54 55 56

00

00 00

54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69

00 00 00

Total (add lines 52, 53c, 54, 55 and 56) .......................................................................................................................... 57 58 If line 57 is larger than line 51, enter amount overpaid ............................................................................ O v e r p a i d 00 Amount of line 58 to be credited on 1998 estimated Tax ............................................................. 59

©

00 00

Deductions from Refund: If you wish to donate from your tax refund, check and enter amount.

Oklahoma Wildlife Diversity Program. Low Income Health Care Fund.

t

$2,

$2,

t

$5, or

$5, or

t

t

$2,

Veterans Affairs Capital Improvement Program. Oklahoma Breast Cancer Program.

t

t $2, t $5, or

t$ t$ t $5, or t $

t

$

60 61 62 63

00 00 00 00

Total (add lines 59, 60, 61, 62 and 63) ....................................................................................................................... Amount to be refunded to you (subtract line 58 from line 64) ..................................................................... Refund If line 51 is larger than line 57 enter tax due ............................................................................................ Tax Due Underpayment of estimated tax, penalty 5% __________ Interest __________ (enclose OW-8-P) ................................... For delinquent payment, add penalty of 5% __________ plus interest at 1 1/4% per month __________ ............................ Total tax, penalty and interest (add lines 66, 67 and 68) ................................................................... Balance Due

© © ©

64 65 66 67 68 69

00 00 00 00 00 00

The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.

Please remit to the: Oklahoma Tax Commission P.O. Box 26800 Oklahoma City, OK 73126-0800

If the Tax Commission may discuss this return with your tax preparer please check here.

t

Under penalty of perjury I declare that the information contained in this document and any attachments are true and correct to the best of my knowledge and belief.

Taxpayer's signature Date Spouse's signature Date Paid Preparer's signature Preparer's I.D. Number

Taxpayer's occupation

Spouse's occupation

Paid Preparer's address and phone number

For Office Use Only

State of Oklahoma Income Tax Return

This form must be filed on or before the 15th day of the fourth month after the close of the taxable year.

For the year

Please Use Label · Print or Type

1997

INDIVIDUAL FORM 511

-199 -1997

ending

01-01-1997-12-31-1997

or other taxable year beginning

Your Social Security Number

Print first name and initial (If joint return, give first name and initial of both) Last name

Spouse's Social Security Number

Present home address (Number and street, including apartment number, or rural route)

This form is for use by residents only. If you are a part-year or non-resident, please use Form 511NR. For further information, please see page 3 of instructions.

City, State and Zip Filing

Regular Special Blind Total Add the totals E from these Yourself X 4 boxes + + = Married filing joint return (even if only one had income) Status 2 E 3 Married filing separate · If spouse is also filing, give social security number, · + + = M Spouse and name here Same = P as Number of dependent children = Head of household with qualifying person 4 T Federal 5 write the Qualifying widow(er) with dependent child (Year spouse died 19 ____) I Number of other dependents = total here O and on line 65 OR OVER (See Instructions) Please Note: 16 below. N If you may be claimed as a dependent on Yourself Spouse S another return, enter "0" exemptions for yourself. START HERE - To Arrive at Oklahoma Adjusted Gross Income PART I Please round to the nearest dollar 1 1 Federal Adjusted Gross Income (from Federal Form 1040, Federal Form 1040A or Federal Form 1040EZ)....................... 00

1

Single

Subtractions from federal adjusted gross income (lines 2-6) 2 3 4 5 6 7 8 9 10 Interest on U.S. Government obligations (enclose Federal Schedule B and details) .................. Social Security (see instructions) ....................................................................................... Oklahoma government retirement or federal retirement (see instructions) ................................ Other retirement income (see instructions for worksheet) ....................................................... 2 3 4 5 6

Other subtractions: enter number in the box for type of deduction (see instructions) Total: Add lines 2, 3, 4, 5 and 6 ..................................................................................................................... Line 1 minus line 7 .........................................................................................................................................

© © ©

00 00 00 00 00

7 8 9 10

Out of state income, except wages (describe and enclose Federal schedule) ............................................................ Line 8 minus line 9 ....................................................................................................................................... Additions to federal adjusted gross income (lines 11-13)

11 12 13 14

State and municipal bond interest (not specifically exempted) (describe and enclose schedule) ....................................... Out of state losses (describe): ................................................................................................................................. Other additions (describe): ....................................................................................................................................... Oklahoma Adjusted Gross Income (add lines 10, 11, 12 and 13) (If the amount on this line is smaller than line 1 enclose a copy of your federal income tax return) ........................

11 12 13 14

PART II

15

©

Deductions and Exemptions -OR-

Deductions: Enter total itemized deductions you claimed on Federal Schedule A

If you did not itemize on your federal return, enter the Oklahoma standard deduction. The Oklahoma Standard Deduction can be determined by following the instructions for line 15, page 7 of your 1997 Oklahoma Resident Individual Income Tax Forms and Instructions booklet. ...............................................

16 17 18 19 20 21 22 23 24 25 26 Exemptions: total number claimed above: _______________________ x $1,000 ........................................................ Total: Add line 15 and 16 ....................................................................................................................................... Percentage allowable: divide line 14 by line 8 (limited to 100%). If line 14 is equal to or larger than line 8, enter 100% ....... Multiply line 17 by the percentage on line 18. ....................................................................................................

PART III

© © ©

15 16 17 18 19 20 21 22 23 24 25 26

Federal Income Tax Deduction

1997 Federal Income Tax (not the amount of tax withheld) · (please see instructions) ................................................... Percentage allowable: divide line 14 by line 1 (limited to 100%). If line 14 is equal to or larger than line 1, enter 100% ....... Multiply line 20 by the percentage on line 21. .....................................................................................................

PART IV

Credit for Child Care

Federal child care credit. (see instructions and enclose copy of 2441 and page 2 of 1040 or schedule 2 and 1040A) ......... Multiply line 23 by 20% ......................................................................................................................................... Percentage allowable: divide line 14 by line 1 (limited to 100%). If line 14 is equal to or larger than line 1, enter 100% ....... Oklahoma child care credit (multiply line 24 by line 25) .....................................................................................

¯

00 00 00 00 00 00 00 00 00 00 00 % 00 00 % 00 00 00 % 00

PART V

27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53

Adjustments Necessary to Arrive at Oklahoma Taxable Income

Oklahoma Adjusted Gross Income (from part I, line 14) ........................................................................................ Partial military pay exclusion, (not retirement, see instructions) ............................................. 28 Qualifying disability deduction (see instructions) ....................................................................... 29 Political contributions (limited to $100 Single, $200 Joint) ......................................................... Interest qualifying for exclusion (limited to $100 Single, $200 Joint) ............................................ Qualified medical savings account (see instructions) ............................................................... 30 31 32 33 34

©

00 00 00 00 00 00 00 00

1997 PAGE 2 27

00

ROUND TO NEAREST DOLLAR

00 00 00 00 00 00

Qualified adoption expense (see instructions) ......................................................................... Agricultural commodity processing facility exclusion (see instructions) ....................................... Depreciation adjustment for swine or poultry producers (see instructions) ................................... 35 Total (add lines 28, 29, 30, 31, 32, 33, 34 and 35) ...................................................................................................... Oklahoma income after adjustments (subtract line 36 from line 27)................................................................................

36 37 38 39 41 42

Deductions and exemptions (from part II, line 19) ........................................................................................................ For Method I Oklahoma Taxable Income _______________ (subtract line 38 from line 37) ................................................................... .......................................................................................................... 40 00 Tax from Tax Table 1 Federal income tax deduction (from part III, line 22) ....................................................................................................... For Method II Oklahoma Taxable Income _______________ (subtract line 41 from line 39) ................................................................... Tax from Tax Table 2 ..........................................................................................................

PART VI

00 43 Tax Computation · Credits · Refund or Amount Due or line 43 t ............................................................................. 44 Oklahoma Income Tax enter the lesser of line 40 t 00 Credit for child care (from part IV, line 26) ................................................................................. 45 00 Credit for tax paid another state (enclose Oklahoma schedule E) ................................................. 46 00 Oklahoma investment/new jobs credit (enclose form 506) ........................................................... 47 00 Oklahoma agricultural producer credit (enclose form 520) .......................................................... 48 ................................................................ 49 00 Other credits (enclose 511CR and appropriate forms)

Total (add lines 45, 46, 47, 48 and 49) .......................................................................................................................... 50 Balance (subtract line 50 from line 44, but not less than zero) ........................................................................................... 51 00 Oklahoma Income tax withheld (enclose all W-2's and 1099 withholding statements.) ................... 52 ......... a. 1997 Oklahoma estimated tax payments .................... ......... 53a 00 Check box if qualified farmer (see instructions) ............ 00 00 b. 1997 payments with extension ........................................................ 53b 00 c. Total (add lines 53a and 53b) .............................................................................................. 53c Health insurance credit (enclose form 534) (employers only) ....................................................... Low income property tax credit (enclose form 538-H) ................................................................. Sales tax relief credit (enclose form 538-S, see instructions.) ...................................................... 54 55 56

00

00 00

54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69

00 00 00

Total (add lines 52, 53c, 54, 55 and 56) .......................................................................................................................... 57 58 If line 57 is larger than line 51, enter amount overpaid ............................................................................ O v e r p a i d 00 Amount of line 58 to be credited on 1998 estimated Tax ............................................................. 59

©

00 00

Deductions from Refund: If you wish to donate from your tax refund, check and enter amount.

Oklahoma Wildlife Diversity Program. Low Income Health Care Fund.

t

$2,

$2,

t

$5, or

$5, or

t

t

$2,

Veterans Affairs Capital Improvement Program. Oklahoma Breast Cancer Program.

t

t $2, t $5, or

t$ t$ t $5, or t $

t

$

60 61 62 63

00 00 00 00

Total (add lines 59, 60, 61, 62 and 63) ....................................................................................................................... Amount to be refunded to you (subtract line 58 from line 64) ..................................................................... Refund If line 51 is larger than line 57 enter tax due ............................................................................................ Tax Due Underpayment of estimated tax, penalty 5% __________ Interest __________ (enclose OW-8-P) ................................... For delinquent payment, add penalty of 5% __________ plus interest at 1 1/4% per month __________ ............................ Total tax, penalty and interest (add lines 66, 67 and 68) ................................................................... Balance Due

© © ©

64 65 66 67 68 69

00 00 00 00 00 00

The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.

Please remit to the: Oklahoma Tax Commission P.O. Box 26800 Oklahoma City, OK 73126-0800

If the Tax Commission may discuss this return with your tax preparer please check here.

t

Under penalty of perjury I declare that the information contained in this document and any attachments are true and correct to the best of my knowledge and belief.

Taxpayer's signature Date Spouse's signature Date Paid Preparer's signature Preparer's I.D. Number

Taxpayer's occupation

Spouse's occupation

Paid Preparer's address and phone number

This form must be filed on or before April 15, 1998

Please mark your filing status: Single Married Filing Jointly

(Must be same as Federal)

State of Oklahoma Income Tax Return

Head of Household

For Office Use Only

1997

INDIVIDUAL FORM 511EZ

Social Security Numbers

Yourself

If married filing jointly/separately Spouse enter spouse's SSN here

This form is for the tax year January 1 through December 31, 1997

Married Filing Separately Yourself

Qualifying Widow(er) Spouse

¬

Regular Special Blind Total Add the totals from these 4 boxes

Please mark here if 65 years of age of over:

(See instructions)

¬

+ + + + = =

Exemptions:

Print first name and initial (If joint return, give first name and initial of both) Last name Yourself

Please Note:

If you may be claimed as a dependent on another return, enter "0" exemptions for yourself.

Spouse

=

write the total here and on line 5

Number of other dependents =

City, State and Zip

Dollars

1 For Office Use Only

· Cents

1 Adjusted gross income from your Federal tax return. This is also your Okla. Adjusted Gross Income . . . 2 Interest qualifying for exclusion (limited to $100 single, $200 joint) . . . . . . . . . . . 3 Partial military pay exclusion (limited to $1,500) (do not include retirement) . 4 Federal itemized or Oklahoma standard deduction (see instructions) . . . 4 5 Exemptions: Total number claimed above ______ x $1,000 . . . . . . . . . 5

3 2

0 0

0 0 0 0 0 0 0 0

6 7

6 Total: Add lines 2, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Oklahoma Taxable Income - For Method I (Subtract line 6 from line 1 and enter amount here) . . . . . . 8 Tax from Tax Table 1

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0

9

9 Federal Income Tax (amount paid, not the amount withheld) (see instructions) . . . . . . . . . . . . . . . . . . . .

10 Oklahoma Taxable Income - For Method II (Subtract line 9 from line 7 and enter amount here) . . . . . .10 11 Tax from Tax Table 2 12 Oklahoma Income Tax - Enter Lesser of line 8

0 0

or line 11 ...............................

12

13 Oklahoma Child Care Credit (20% of federal credit allowed · enclose a copy of your Federal return) . . . 13 14 Balance (Subtract line 13 from line 12. If zero or less, enter "0") . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Oklahoma Income Tax Withheld (enclose all W-2s and any 1099's having withholding) . . . . . . . . . . . . . .15 16 Low Income Sales Tax Refund/Credit (enclose Form 538-S) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16

17 Total: Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 If line 17 is larger than line 14, amount you have overpaid. (subtract line 14 from line 17) . . . . . . . . . . .

Complete this area if you wish to donate from your refund:

19a

18

Okla. Wildlife Diversity Program [ ]$2 [ ]$5 or [ ]$ ________ Low Income Health Care Fund [ ]$2 [ ]$5 or [ ]$ ________

0 0 0 0

19c

Veterans Affairs Capital Improvement Program [ ]$2 [ ]$5 or [ ]$ _______ Okla. Breast Cancer Program [ ]$2 [ ]$5 or [ ]$ _______

19 20 21

19b

19d

19 Total Deductions from refund amount (add lines 19A-D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Amount to be refunded to you (subtract line 19 from line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . Refund 21 If line 14 is larger than line 17, enter tax due (subtract line 17 from line 14) . . . . . . . . . . . . . . Tax Due New Direct Deposit Option:

Routing Number

(Please see instructions)

0 0 0 0 0 0

Please check here if the Oklahoma Tax Commission may discuss this return with your tax preparer.

Yes! Please deposit my refund in my

checking account

savings account

¬

Date

Account Number

¬

Date Paid Preparer's signature

Under penalty of perjury I declare that the information contained in this document and any attachments are true and correct to the best of my knowledge and belief.

Taxpayer's signature Spouse's signature Preparer's I.D. Number

Taxpayer's occupation

Spouse's occupation

Paid Preparer's address and phone number

¯

Present home address (Number and street, including apartment number, or rural route)

Number of dependent children =

How to Use the New Direct Deposit Option

Why Use Direct Deposit?

· · · · You get your refund faster. Payment is more secure as there is no check to get lost. Convenience. No trip to the bank to deposit your check. Saves tax dollars. A refund by direct deposit costs less than a check.

Filling Out the Direct Deposit Box...

Please complete the direct deposit box on the front of the form if you want us to directly deposit the amount shown on line 20 into your account at a bank or other financial institution instead of sending you a check. First, check the appropriate box as to whether the check will be going into a checking account or savings account. Next, fill out the routing number. The routing number must be nine digits. If the first two digits are not 01 through 12 or 21 through 32, the direct deposit will be rejected and a check will be issued instead. Using the sample check shown below, the routing number is 120120012. Lastly, enter your account number. The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check shown below, the account number is 2020268620. Please Note: The Oklahoma Tax Commission is not responsible if a financial institution refuses a direct deposit. If a direct deposit is refused, a check will be issued.

Routing Number

JOE SMITH SUSIE SMITH 123 Main Street Anyplace, OK 00000

PAY TO THE ORDER OF

Account Number

1234

15-0000/0000

19

sample

$

DOLLARS

ANYPLACE BANK Anyplace, OK 00000 For

sample

1234

:120120012 : 2020268620

Note: The routing and account numbers may appear in different places on your check.

This form must be filed on or before April 15, 1998

Please mark your filing status: Single Married Filing Jointly

(Must be same as Federal)

State of Oklahoma Income Tax Return

Head of Household

For Office Use Only

1997

INDIVIDUAL FORM 511EZ

Social Security Numbers

Yourself

If married filing jointly/separately Spouse enter spouse's SSN here

This form is for the tax year January 1 through December 31, 1997

Married Filing Separately Yourself

Qualifying Widow(er) Spouse

¬

Regular Special Blind Total Add the totals from these 4 boxes

Please mark here if 65 years of age of over:

(See instructions)

¬

+ + + + = =

Exemptions:

Print first name and initial (If joint return, give first name and initial of both) Last name Yourself

Please Note:

If you may be claimed as a dependent on another return, enter "0" exemptions for yourself.

Spouse

=

write the total here and on line 5

Number of other dependents =

City, State and Zip

Dollars

1 For Office Use Only

· Cents

1 Adjusted gross income from your Federal tax return. This is also your Okla. Adjusted Gross Income . . . 2 Interest qualifying for exclusion (limited to $100 single, $200 joint) . . . . . . . . . . . 3 Partial military pay exclusion (limited to $1,500) (do not include retirement) . 4 Federal itemized or Oklahoma standard deduction (see instructions) . . . 4 5 Exemptions: Total number claimed above ______ x $1,000 . . . . . . . . . 5

3 2

0 0

0 0 0 0 0 0 0 0

6 7

6 Total: Add lines 2, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Oklahoma Taxable Income - For Method I (Subtract line 6 from line 1 and enter amount here) . . . . . . 8 Tax from Tax Table 1

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0

9

9 Federal Income Tax (amount paid, not the amount withheld) (see instructions) . . . . . . . . . . . . . . . . . . . .

10 Oklahoma Taxable Income - For Method II (Subtract line 9 from line 7 and enter amount here) . . . . . .10 11 Tax from Tax Table 2 12 Oklahoma Income Tax - Enter Lesser of line 8

0 0

or line 11 ...............................

12

13 Oklahoma Child Care Credit (20% of federal credit allowed · enclose a copy of your Federal return) . . . 13 14 Balance (Subtract line 13 from line 12. If zero or less, enter "0") . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Oklahoma Income Tax Withheld (enclose all W-2s and any 1099's having withholding) . . . . . . . . . . . . . .15 16 Low Income Sales Tax Refund/Credit (enclose Form 538-S) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16

17 Total: Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 If line 17 is larger than line 14, amount you have overpaid. (subtract line 14 from line 17) . . . . . . . . . . .

Complete this area if you wish to donate from your refund:

19a

18

Okla. Wildlife Diversity Program [ ]$2 [ ]$5 or [ ]$ ________ Low Income Health Care Fund [ ]$2 [ ]$5 or [ ]$ ________

0 0 0 0

19c

Veterans Affairs Capital Improvement Program [ ]$2 [ ]$5 or [ ]$ _______ Okla. Breast Cancer Program [ ]$2 [ ]$5 or [ ]$ _______

19 20 21

19b

19d

19 Total Deductions from refund amount (add lines 19A-D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Amount to be refunded to you (subtract line 19 from line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . Refund 21 If line 14 is larger than line 17, enter tax due (subtract line 17 from line 14) . . . . . . . . . . . . . . Tax Due New Direct Deposit Option:

Routing Number

(Please see instructions)

0 0 0 0 0 0

Please check here if the Oklahoma Tax Commission may discuss this return with your tax preparer.

Yes! Please deposit my refund in my

checking account

savings account

¬

Date

Account Number

¬

Date Paid Preparer's signature

Under penalty of perjury I declare that the information contained in this document and any attachments are true and correct to the best of my knowledge and belief.

Taxpayer's signature Spouse's signature Preparer's I.D. Number

Taxpayer's occupation

Spouse's occupation

Paid Preparer's address and phone number

¯

Present home address (Number and street, including apartment number, or rural route)

Number of dependent children =

How to Use the New Direct Deposit Option

Why Use Direct Deposit?

· · · · You get your refund faster. Payment is more secure as there is no check to get lost. Convenience. No trip to the bank to deposit your check. Saves tax dollars. A refund by direct deposit costs less than a check.

Filling Out the Direct Deposit Box...

Please complete the direct deposit box on the front of the form if you want us to directly deposit the amount shown on line 20 into your account at a bank or other financial institution instead of sending you a check. First, check the appropriate box as to whether the check will be going into a checking account or savings account. Next, fill out the routing number. The routing number must be nine digits. If the first two digits are not 01 through 12 or 21 through 32, the direct deposit will be rejected and a check will be issued instead. Using the sample check shown below, the routing number is 120120012. Lastly, enter your account number. The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check shown below, the account number is 2020268620. Please Note: The Oklahoma Tax Commission is not responsible if a financial institution refuses a direct deposit. If a direct deposit is refused, a check will be issued.

Routing Number

JOE SMITH SUSIE SMITH 123 Main Street Anyplace, OK 00000

PAY TO THE ORDER OF

Account Number

1234

15-0000/0000

19

sample

$

DOLLARS

ANYPLACE BANK Anyplace, OK 00000 For

sample

1234

:120120012 : 2020268620

Note: The routing and account numbers may appear in different places on your check.

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